noun
book value
Abbreviation of 帳簿価格. Used in accounting and finance to refer to the value of an asset as recorded on the balance sheet.
See also: 帳簿価格
その資産の簿価は取得原価から減価償却累計額を差し引いたものです。
The book value of the asset is the acquisition cost minus accumulated depreciation.
Abbreviation of 帳簿価格 (book value). The kanji 簿 means 'record book' and 価 means 'value'.