- abandonment costs
- absorbtion approach
- accelerated depreciation
- accession rate
- accumulated depreciation
- acid-test ratio
- adjustable peg system
- administered pricing
- administrative costs
- ad varolem
- advertising elasticity of demand
- advertising-to-sales ratio
- age-earnings profile
- age of inventory
- aggregate demand
- aggregate output
- aggregate supply
- agricultural economics
- agricultural policy
- agricultural subsidies
- amortization
- announcement effect
- annual meeting
- annual report
- anti-dumping
- anti-trust laws
- applied economics
- appropriation
- a priori
- arbitrage
- asset
- asset management
- audit
- austrian school
- autarky
- average cost pricing
- balanced budget
- balance of payments
- balance of trade
- balance sheet
- bank failure
- bank money
- bank reserves
- bankruptcy
- barriers to entry
- barter
- bear
- beggar-thy-neighbor
- behavioral economics
- beta coefficient (β)
- bill-of-lading
- bill-of-sale
- black economy
- black market
- blue chips
- blue-collar workers
- board-of-directors
- bond
- bond market
- bond prices
- bond ratings
- book value
- boom
- bourgeoise
- bretton woods agreement
- budget deficit
- budget surplus
- bull
- bust
- by-product
- callable bond
- call option
- cambridge school
- capacity utilization
- capital
- capital asset
- capital intensive
- capitalism
- capitalization
- capital-labor ratio
- capital market
- cartel
- cash flow
- casual employment
- central bank
- certificate of deposit
- certified public accountant
- c.i.f. (cost, insurance, & freight)
- common stock
- communism
- conglomerate
- consumer behavior
- consumer economics
- consumer price index (cpi)
- consumption
- corporation
- cost
- cost-based pricing
- cost-benefit-ratio
- cost of goods sold
- creditor nation
- credit squeeze
- credit union
- currency
- currency depreciation
- currency risk
- current account
- current assets
- current liabilities
- current ratio
- customs duty
- death taxes
- debt
- debt ceiling
- debt management
- debtor nation
- debt-to-equity ratio
- default risk
- deficit spending
- deflation
- demand
- depreciation
- depression
- deregulation
- derivatives
- descriptive economics
- devaluation
- development economics
- dinar
- dirham
- discreationary income
- disinflation
- dividend
- double taxation
- dumping
- duopoly
- easy money policy
- elasticity of demand
- elasticity of supply
- equilibrium
- eurobonds
- exchange rate
- expansion costs
- exports
- export subsidies
- externalities
- face value
- factoring
- factors of production
- federal deposit insurance company (fdic)
- financial account
- financial asset
- financial risk
- financial statement
- fiscal policy
- fixed asset
- fixed costs
- fixed exchange rates
- floating exchange rates
- f.o.b. (free on board)
- forced saving
- foreign aid
- foreign direct investment (fdi)
- forward contract
- forward exchange market
- franc
- free trade
- futures
- gatt
- gold standard
- government spending
- gray-collar workers
- gross domestic product (gdp)
- gross national product (gnp)
- hedging
- heterodox-economics
- hidden inflation
- hidden unemployment
- human capital
- hyperinflation
- idle capacity
- imperfect competition
- imports
- incentive pay
- income
- income distribution
- income redistribution
- income statement
- income tax
- industrialization
- inflation
- inflation accounting
- inheritance tax
- institutional economics
- intangible asset
- interest rate
- labor
- labor force
- labor force participation rate
- labor-intensive
- labor-productivity
- labor economics
- leverage
- marginal cost pricing
- mark-up pricing
- monetary policy
- money supply
- monopoly
- noncurrent assets
- normal depreciation
- normative economics
- options
- oligopoly
- operating risk
- orthodox-economics
- preferred stock
- present value
- producer price index (cpi)
- proletariat
- purchasing power
- put option
- rate of return pricing
- real asset
- real gross domestic product
- recession
- regulation
- seignorage
- shutdown costs
- socialism
- statement of cash flows
- stock
- spot market
- spot price
- stock market
- supply
- swaps
- tangible asset
- target return pricing
- taxation
- tight money policy
- trade deficit
- trade surplus
- trust
- unemployment
- unfair competition
- variable costs
- white-collar workers
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Book Value
Book value, or carrying value, is the value of an asset according to the firm's financial statements.
The book value of an asset typically equals to its original acquisition value less accumulated depreciation.
The book value of a company, however, equals to the shareholders' equity, which is the firm's assets minus its liabilities.
The term 'book value' refers to an accounting valuation. For companies whose shares are traded publicly, investors contrast the company book value to the market value.
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