<prompt> Translate the following text to EnglishHisa ya kitabu - Kiasi cha usawa ambacho mali au dhima imeandikwa kwenye vitabu vya akaunti pia inajulikana kama thamani ya kitabu au kiasi.  <response>: BOOK VALUE - The net amount at which an asset or liability is carried on the books of account also referred to as carrying value or amount. 