The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

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With some low-cost fares, the penalty can approach if not equal the value of the original ticket.

WSJ: Airline Cancellation Fees and Penalties Are a Big Business

The capital-gains tax on assets sold by heirs of people who die in 2010 is based on the deceased's original acquisition cost not the value when the owner died, as is usually the case.

WSJ: Estate Tax Draws Fire but Appears Set to Stand