book value of the

USAGE SUMMARY

The phrase "book value of the" is correct and usable in written English.
It is typically used in financial contexts to refer to the value of an asset as recorded on a company's balance sheet. Example: "The book value of the company’s assets has increased over the last quarter, indicating a positive trend in financial health."

✓ Grammatically correct

News & Media

Science

Formal & Business

Wiki

Human-verified examples from authoritative sources

Exact Expressions

55 human-written examples

(That's the "book value" of the company).

The New Yorker

The write-downs drop the book value of the portfolio to about $24 billion.

The New York Times

Roughly half of the book value of the country's bad loans is backed by collateral.

The Economist

The lower estimate reflects the book value of the plants, which takes into account their original cost and depreciation.

The New York Times

The book value of the six 717's is $225 million, said Trish York, a Boeing spokeswoman.

The New York Times

As a result, the book value of the unit will often be cut to well below its market value.

The New York Times

The £2.2bn price tag represents almost twice the book value of the business, about 19.5 times earnings.

The Guardian - Business

The difference between the price it pays and the book value of the target is classified as "goodwill".

The Economist

Human-verified similar examples from authoritative sources

Similar Expressions

3 human-written examples

A few years after Barkley made his comments about role models, Bill Bradley, the former senator and Knicks star, wrote a wonderful book, "Values of the Game".

The New York Times - Sports

As Bill Bradley points out in his book, Values of the Game, student athletes learn lessons on courts and playing fields that are difficult to pick up in chemistry lab.

Huffington Post

The PB Ratio measures the current market price with the book value of equity or the book value of assets less liabilities.

TechCrunch

Expert writing Tips

Best practice

When discussing a company's financial health, specify which "book value of the" you're referencing (e.g. assets, equity, liabilities) to avoid ambiguity.

Common error

Don't assume the "book value of the" accurately reflects current market conditions. Book value is based on historical cost and depreciation, whereas market value reflects investor sentiment and future expectations.

Linguistic Context

The phrase "book value of the" functions as a noun phrase, typically used as a modifier to specify the type of value being discussed. It indicates that the value is based on accounting records rather than market prices or other valuations. Ludwig confirms its usability in financial contexts.

Expression frequency: Very common

Frequent in

News & Media

60%

Science

20%

Formal & Business

10%

Less common in

Wiki

5%

Encyclopedias

3%

Reference

2%

Ludwig's WRAP-UP

The phrase "book value of the" is a common and grammatically correct term, predominantly used in financial and accounting contexts. As Ludwig AI confirms, it refers to the value of an asset, liability, or equity as recorded in a company's accounting books, often differing from its market value. It's crucial to specify which book value is being discussed (assets, equity, etc.) to avoid ambiguity. While alternatives like "accounting value of the" or "carrying amount of the" exist, "book value of the" remains the most widely recognized term. Be aware not to confuse it with current market evaluations.

More alternative expressions

Phrases that express similar concepts, ordered by semantic similarity:

accounting value of the

Replaces "book" with "accounting", focusing on the accounting aspect of the valuation.

net book value of the

Adds "net" to specify the book value after deductions like depreciation.

carrying amount of the

Uses "carrying amount" which is another term for book value.

historical cost of the

Focuses on the original cost before depreciation, providing a different perspective on value.

stated value of the

Emphasizes the value as stated in official records or documents.

recorded value of the

Highlights that the value is officially recorded in the company's books.

balance sheet value of the

Specifically refers to the value as it appears on the balance sheet.

tax basis of the

Shifts focus to the value used for tax purposes, which may differ from book value.

asset value as per books

Rephrases to emphasize that the value is 'as per books' or according to the accounting records.

depreciated cost of the

Highlights the cost after accounting for depreciation.

FAQs

How is the "book value of the" calculated?

The "book value of the" is typically calculated as the original cost of an asset less any accumulated depreciation or amortization. For a company, it can also refer to total assets minus total liabilities.

What does it mean when a stock is trading below its "book value of the"?

When a stock trades below its "book value of the", it suggests the market is undervaluing the company's net assets. This could indicate financial distress, poor future prospects, or a temporary market inefficiency.

Is the "book value of the" the same as the market capitalization?

No, the "book value of the" represents the accounting value of a company's assets less liabilities, while market capitalization is the total market value of its outstanding shares. They are often different due to factors like intangible assets and market sentiment.

What are some alternatives to saying "book value of the"?

You can use alternatives like "accounting value of the", "net book value of the", or "carrying amount of the" depending on the context.