The book value of a company is the net difference between the total assets and total liabilities of that company, where the book value reflects the total value of the company’s assets that the company’s shareholders would have received if the company were liquidated.
The carrying amount of an asset is equivalent to its carrying amount on the balance sheet.
The book value is often less than the market value of the company or asset.
Book value per share (BVPS) and price-to-book ratio (P/B) are used in fundamental analysis.
The Blue Ocean is considered (from a marketing point of view) as yet an untapped or uncontested market space.
– The term was coined by Chang Kim and René Mauborgne in Blue Ocean Strategy: How to Create Free Market Space and Eliminate Competition.