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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.

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.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
References in periodicals archive ?
However, valuation prices of imported items were not being fixed properly, which was leading unrest among all stakeholders.
“Bill is the kind of dynamic professional that will allow First Valuation to become a market leader in valuation technology,” said First Valuation CEO Walt Coats.
The material is divided into nine sections for ease of use: Introduction, Reasons for the Valuation and Premise, Standards of Value, Valuation Analysis, Valuation Methods, Discounts and Premiums, Valuation Conclusions, Valuation Report, and an International Glossary of Business Valuation Terms.
Each member who performs valuation services should have his or her own copy of the statement.
For more information about the AICPA's proposed valuation standard, see this month's CPA Letter public accounting supplements (access instructions appear on page 2).
Training on CAMS-ME for POCs is now being offered online, accessible from the Quick Links menu on the P & E Policy Office's new Military Equipment Valuation & Accountability Web site <>.
Founded in 2002, Avail has significant experience advising companies across a wide range of industries and has a particular depth of capabilities in real estate valuation, equipment valuation, cost segregation and business valuation.
The Third Circuit's discussion applies more broadly, to the valuation of intangible assets in general and the taxpayer's burden of proving valuation.
It is clear that financial accounting standards will continue this migration toward fair value measurement, which will make valuation an increasingly important consideration in complying with financial reporting requirements.
Reasonable in theory, valuation discounts sparked IRS scrutiny--and for good reason.
The FASB statement on the proposed fair value standard suggests that reliability can be significantly enhanced if market inputs are used in valuation. However, because management uses significant judgment in selecting market inputs when market prices are not available, reliability will continue to be an issue.