1. Book Value of Debt: This refers to the value of a company's debt as recorded on its balance sheet. It is calculated as the face value of the debt minus any accumulated amortization or depreciation. This value is used for accounting purposes and may not reflect the true market value of the debt.
2. Debt Recorded in the Books: This refers to any debt that is recorded in the company's accounting records. This can include loans, bonds, and other financial obligations.
3. Debt in the Company's "Books": This is a less formal phrase that could refer to any type of debt a company has incurred, including formal financial obligations and informal arrangements.
4. Debt Recorded on a Company's Books but not in the Financial Statements: This could refer to debt that is not recognized on the company's balance sheet. This could be due to:
* Off-balance sheet financing: This involves financing arrangements that are not recorded on a company's balance sheet, such as special purpose entities (SPEs).
* Contingent liabilities: These are potential liabilities that may or may not become actual liabilities in the future.
* Unrecorded debts: This could occur if the company is intentionally hiding debt, or simply because of poor recordkeeping.
To understand what "book debt" means in a specific context, you need more information. Please provide additional context, such as the source of the term, the industry, or the specific situation.