book value
There’s nothing in our port that’s significantly cheaper than its book value.
法の定めに従い、まず資産の一覧を作成し、帳簿価格で評価しなければならない。
In accordance with the law, you must first prepare an inventory of the assets and value them at their book value.
The price of rice had already fallen from the usual “three-times-book-value” level.