Cars are depreciating assets. Tell ya what -- go try to buy a house from somebody who has been living in it since 1950 and demand that you don't pay any more than they paid (which is the book value).
Car book value is a completely different unrelated term that has zero to do with accounting. When people say "the book value of their car" they mean the market value. When an accountant says "the book value of the car" he means the price you paid for the car less depreciation.
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