n. a determination for the value of a corporation's stock with the addition of up the reported worth of business possessions as shown in the books (records) of a corporation and deducting all debts (debts) of this firm. This isn't always the true value of the organization or its stocks considering that the assets can be under- or over-valued.
the worth of a valuable asset as registered in a company's balance sheet or an organisation's reports. Put on the complete organization it means its net possessions. One of the ways of valuing a bank, for instance, should view its guide price and, in case it is quoted, examine by using its marketplace worth.
(1) the first price of an ASSET. (2) current accounting worth of a secured item, typically calculated as MARKET VALUE or initial cost less built up DEPRECIATION.
the worthiness where a valuable asset is carried on a stability sheet; equals price minus built up decline
The value of a business's assets as carried on the total amount sheet in accordance with Usually Accepted Accounting Principles (GAAP). The book price the real deal and personal residential property is usually the first price of the home less decline. The amount subtracted for decline is computed mathematically and may maybe not relate with the particular condition of this residential property. Since guide worth is based on the first cost and an arbitrary decline routine, it should not be relied onto establish insurable values. See additionally Real cash price; Replacement expense protection.