Answer:
book value and market value.
Explanation:
Book value of an asset is the value of an asset as reported originally in the balance sheet or financial statement of an organization, which may be adjusted for subsequent changes as a result of depreciation or impairment.
Market value is the price or cost associated with an item trading in the open market, it entails the lowest price a seller is willing to sell and the highest price a potential buyer is willing to pay to buy goods over a period of time in the market.
The difference between the historic price a firm paid and its going price among current buyers and sellers is the difference between its book value and market value.