Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
special use valuation — An option which permits the executor of an estate to value, for death tax purposes, real estate used in a farming activity or in connection with a closely held business at its current use value rather than at its most suitable or highest and best … Black's law dictionary
most suitable use valuation — For gift and estate tax purposes, property that is transferred normally is valued in accordance with its most suitable or highest and best use. Thus, if a farm is worth more as a potential shopping center, this value will control even though the… … Black's law dictionary
most suitable use valuation — For gift and estate tax purposes, property that is transferred normally is valued in accordance with its most suitable or highest and best use. Thus, if a farm is worth more as a potential shopping center, this value will control even though the… … Black's law dictionary
valuation — The act of ascertaining the worth of a thing. The estimated worth or price of a thing. See also appraisal assessed valuation fair value special use valuation value @ valuation list … Black's law dictionary
Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accredited Valuation Analyst - AVA — A professional designation awarded by the National Association of Certified Valuation Analysts (NAVCA) to business valuation professionals who hold a business degree, have sufficient work experience in business valuation, submit business and… … Investment dictionary
Customs valuation — is the process where customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting revenue for the… … Wikipedia
Value-in-use — is the net present value (NPV) of a cash flow or other benefits that an asset generates for a specific owner under a specific use. In the U.S., Value in Use is generally estimated at a use which is less than highest and best use, and therefore… … Wikipedia
Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… … Wikipedia
German income approach — The German income approach (German: Ertragswertverfahren, abbr. EWV) is the standard approach used in Germany for the valuing of property that produces a stream of future cash flows. For general information on German real estate appraisal please… … Wikipedia
