: Also known as carrying value , it is the original cost of an asset minus accumulated depreciation, amortization, or impairment.
Total Shareholders′ Equity−Preferred StockTotal Common Shares Outstandingthe fraction with numerator Total Shareholders prime Equity minus Preferred Stock and denominator Total Common Shares Outstanding end-fraction = book value
: A more conservative version that excludes intangible assets like goodwill, patents, or brand names to focus on physical and liquid assets. Key Formulas Total Book Value = Book Value Per Share (BVPS) = : Also known as carrying value , it
: The total value of a company’s assets minus its total liabilities. This figure is typically found on the balance sheet as shareholders' equity . : Also known as carrying value