text: how is book value per share calculated for a corporation? how can a company with only $4.25 per share of net tangible assets have a book value of $12.30 ??? the remaining book value can be from intangible assets like goodwill, trademarks, copyrights, organization costs, non-compete agreements & others. many of which could be worth considerably less than the carring value on the books. intangible assets are amortized over their useful lives ranging usually from 5 to 15 years.  hope this helps.