valuation

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Valuation

The process of determining the value or worth of an asset. There are several methods professionals use to perform a valuation, often including both objective and subjective criteria. Valuation is often used as a synonym for appraisal.

valuation

noun assessment, calculation, determination, estimate, estimated value, estimation, evaluation, examination, fixing a price, measurement, quantification, reckoning, setting a price, setting the value, summary, survey
Associated concepts: property
See also: account, appraisal, appreciation, assessment, census, charge, computation, conclusion, cost, determination, estimate, estimation, expense, face amount, idea, measurement, par, perception, price, rate, rating, regard, value, worth

VALUATION. The act of ascertaining the worth of a thing; or it is the estimated worth of a thing.
     2. It differs from price, which does not always afford a true criterion of value, for a thing may be bought very dear or very cheap. In some contracts, as in the case of bailments or insurances, the thing bailed or insured is sometimes valued at the time of making the contract, so that if lost, no dispute may arise as to the amount of the loss. 2 Marsh. Ins. 620; 1 Caines, 80; 2 Caines 30; Story, Bailm. Sec. 253, 4; Park Ins. 98; Wesk. Ins. h.t.; Stev. on Av. part 2; Ben. on Ins. ch. 4.

References in periodicals archive ?
Powerwave's management believes that the presentation of this non-GAAP financial information is useful to our investors and the investment community since it excludes certain non-cash charges and expenses arising from the acquisition of Filtronic's Wireless Infrastructure Division business, including restructuring charges and the amortization of certain intangible assets resulting from the preliminary purchase accounting valuation of Filtronic.
Not only has he transacted in the insurance securitization marketplace but he also has hands-on experience in all of the fundamental aspects of the business, including legal analysis, stochastic modeling and accounting valuation.
The purchase accounting valuation is subject to final adjustments at close.

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