Book Value per Share is defined as:

A) the price a corporation pays when it reserves the right to retire or redeem stock at a specific price.
B) the price at which shares are bought and sold on the open market.
C) the total stockholders' equity minus total amount assigned to preferred stock.
D) the total of stockholders' equity (when only common stock exists) divided by the number of shares issued.

Book Value

The net value of an asset according to its balance sheet account balance, taking into account the cost of the asset minus accumulated depreciation.

Common Stock

Shares representing ownership in a corporation, giving holders voting rights and a share in the company's profits through dividends.

Stockholders' Equity

The residual interest in the assets of a corporation that remains after deducting its liabilities, representing the owners' share of the company.