### Question
What does book value mean?


### Answer
**Book value** has the following meaning in *50 U.S.C. § 4329*:

> the value, as of the time of vesting, entered on the books of the Alien Property Custodian for the purpose of accounting for the property or interest involved

#### Citation:
  - *50 U.S.C. § 4329*
  - Heading: **CHAPTER 53-TRADING WITH THE ENEMY**

