book profit
noun[CorU]
ACCOUNTINGukus(alsobook gain)profitthat has been made but that has notyetbeen taken, forexamplewhenshareshaveriseninvaluesince they wereboughtbut have notyetbeensold:
If thelandwasrevaluedandstatedin thebalancesheetatitscurrentmarketprice, this wouldresultin thecompanymaking abookprofit.