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TeachMeFinance.com - explain Book value Book value The term 'Book value' as it applies to the area of energy can be defined as ' The portion of the carrying value (other than the portion associated with tangible assets) prorated in each accounting period, for financial reporting purposes, to the extracted portion of an economic interest in a wasting natural resource'. Previous 5 Terms: Bonnet Bonneville Power Administration (BPA) bontbok Bonus Bonus commodities Next 5 Terms: Booked costs boots BOR BOR Bora About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005-2011 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional medical, legal or financial advice. Information presented at TeachMeFinance.com is provided on an "AS-IS" basis. Please read the disclaimer for details.