簿価 is read as ぼか (boka) and means book value.
ぼか
boka
ぼかかいけい
book-value accounting
ちょうぼかかく
book value
ぼき
journalization (accounts)
ぼがい
unaccounted
ちか
the price of land
ぶっか
prices of commodities
べいか
rice price
ひょうか
appreciation
ていか
list price
あたい
value
こうか
highly priced
しんか
true value