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Union Pacific Corp (NYSE:UNP)
Tangible Book Value Per Share
$24.35 (As of Mar. 2016)

Tangible book value per share is calculated as the total tangible equity divided by Shares Outstanding (EOP). Total tangible equity is calculated as the total equity minus preferred stock minus intangibles. Union Pacific Corp's tangible book value per share for the quarter that ended in Mar. 2016 was $24.35.

Since intangibles such as goodwill cannot be sold when the company liquidates, tangible book value per share is considered more accurate in reflecting how much shareholders will receive when the company liquidates.