If I understand you correctly, your question concerns the difference between ‘real capital’ and ‘book value’.
REAL CAPITAL is an economic concept, denominated in universal units of either neoclassical utils or Marxist SNALT (socially necessary abstract labour time). The utils/SNALT presumably contained in any real capital were generated/produced in the past. Economists claim they can measure real capital, but as we explain in Chapter 8 of Capital as Power (2009), their measurement is entirely arbitrary if not circular.
BOOK VALUE is an accounting concept, denominated in dollars and cents. Usually, it denotes the money price of the asset at the time of its purchase. In Capital as Power (pp. 255-256) we note that book value represents the asset’s forward-looking capitalization at the time of its acquisition (the oil-tanker example). This feature means that, unlike the fluctuating market capitalization on the stock and bond markets, once set, book value no longer changes.
Are these two concepts related? Perhaps — but only in a perfectly competitive equilibrium with a perfectly known future (+ other assumptions that eliminate all resemblance to any known society).