+**Book Value** is an asset's worth as recorded on a company's [Balance Sheet](/wiki/balance_sheet), typically reflecting its historical cost less [Depreciation](/wiki/depreciation). It offers a foundational measure, distinct from what the market might currently pay.
+## See also
+- [Market Value](/wiki/market_value)
+- [Asset](/wiki/asset)
+- [Equity](/wiki/equity)
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