The correct answer is: Book value.
Book value is the value of an asset as recorded in the financial statements of a company. It is calculated by subtracting the accumulated depreciation from the original cost of the asset.
Market value is the price at which an asset could be sold in the open market. It is usually higher than the book value of the asset, as it takes into account the current market conditions.
Cost value is the original price paid for an asset. It is usually lower than the book value of the asset, as it does not take into account any depreciation that has occurred since the asset was purchased.
Replacement value is the cost of replacing an asset with an identical asset. It is usually higher than the book value of the asset, as it takes into account inflation and other factors.
In conclusion, the value at which the assets are shown in the books of account is known as book value.