帳ちょう簿ぼ価か格かく

noun

book value

Accounting term for the value of an asset as recorded on the balance sheet, after depreciation and impairment.

• その機き械かいの帳ちょう簿ぼ価か格かくは購こう入にゅう時じの半はん分ぶんになっている。

  The book value of that machine is now half of its purchase price.