Meaning of the word "book value" in English

What does "book value" mean in English? Explore the meaning, pronunciation, and specific usage of this word with Lingoland.

book value

US /ˈbʊk ˌvæl.juː/
UK /ˈbʊk ˌvæl.juː/

Noun

the value of an asset as recorded in a company's accounting records, which may be different from its market value

Example:
The company's assets have a total book value of $10 million.
Investors often compare a company's market price to its book value.