value

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Value

A measure of worth. Value is generally expressed in monetary terms. For example, the value of a house may be $100,000. Generally, the value of a product depreciates over time, though it sometimes appreciates instead (notably in real estate). How easily one can sell a product for its value helps determine how liquid the product is.

value

the money worth of a PRODUCT or ASSET. Value is measured in terms of the PRICE which buyers are prepared to pay for the product or asset. The amount which they are prepared to pay depends upon the benefits which they expect to derive from consuming or owning the item. See PRICE-QUALITY TRADEOFF, PSYCHOLOGICAL PRICING, VALUE CREATED MODEL, CONSUMER SURPLUS.

value

the money worth of an ASSET or PRODUCT. Early economists such as Adam SMITH and David RICARDO suggested that the value of an asset or product depended upon the amount of LABOUR needed to produce it, while later economists like William JEVONS emphasized that the UTILITY of a product to a consumer determined its value. Nowadays, economists accept that both supply and demand factors are important in determining the value of a product, by establishing a MARKET PRICE for it. See also CONSUMERS’ SURPLUS, VALUE ADDED, PARADOX OF VALUE.

value

The worth of all rights arising from ownership of property.

References in periodicals archive ?
In addition to accreditation, an appraiser with experience in valuing metalcasting facilities is preferable.
For these companies, valuing warrants may prove more difficult.
In the family business arena, substantial "art" must be applied to valuing the intangible assets and assessing their sustainability or vulnerability to loss.
The generally accepted economic-pricing model for valuing unexercised options is the Black-Scholes model, which is one of the safe harbor methods approved by the IRS for valuing nonpublicly traded compensatory stock options for gift tax purposes.
We believe that the Black-Scholes option pricing model, while a useful tool for the pricing of short-term freely tradable options (the purpose for which it was developed), is severely flawed in valuing the long-term, illiquid employee options.
VALUING IP RAISES COMPETITIVE ISSUES over divulging asset values companies might prefer to keep secret.
The same basic approaches to value are used in valuing centrally assessed properties that are used in real estate valuation, but with several adaptations.
The genesis of the new standard goes back to 1993 when FASB issued an ED on stock-based compensation that changed the emphasis from the intrinsic to the fair value method of valuing stock options.
One is an enhanced BSM model; the second, a binomial tree model, is especially useful in valuing ESOs with more complex features such as indexed and performance-based options.
Thus, in family business situations, the Service incorrectly valued transferred interests for gift tax purposes by valuing them the same way as for estate tax purposes--by looking at what the donor transferred versus what each donee received.
An additional problem with a liquidation or replacement value approach is that individually identifying and valuing each asset and liability raises formalistic questions regarding which assets and liabilities are "definite" enough to be included in the calculation.
Given the IRS position that swing vote attributes must be taken into account when valuing minority stock interests, it is important for taxpayers and practitioners to understand how the IRS defines a swing vote attribute.