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  2. Business valuation - Wikipedia

    en.wikipedia.org/wiki/Business_valuation

    The asset based approach is the entry barrier value and should preferably be used in businesses having mature or declining growth cycle, and is more suitable for a capital intensive industry. In considering an asset-based approach, the valuation professional must consider whether the shareholder whose interest is being valued would have any ...

  3. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    Valuers assess the worth or fair market value of these assets based on their knowledge, expertise, and analysis of relevant data. "Valuation" refers to the process of determining the value or worth of an asset, property, business, or financial instrument. Valuation can be performed for a wide range of reasons, including businesses, assets, etc.

  4. Facility condition index - Wikipedia

    en.wikipedia.org/wiki/Facility_Condition_Index

    The current replacement value is defined as what monetary value the organization places on the facility. An accurate FCI is dependent on the cost estimates developed for the facility deficiencies and current replacement value. [citation needed] The FCI is a relative indicator of condition, and should be tracked over time to maximize its benefit.

  5. Valuation using multiples - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_multiples

    A valuation multiple [1] is simply an expression of market value of an asset relative to a key statistic that is assumed to relate to that value. To be useful, that statistic – whether earnings, cash flow or some other measure – must bear a logical relationship to the market value observed; to be seen, in fact, as the driver of that market value.

  6. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    This method estimates the value of an asset based on its expected future cash flows, which are discounted to the present (i.e., the present value). This concept of discounting future money is commonly known as the time value of money. For instance, an asset that matures and pays $1 in one year is worth less than $1 today.

  7. Extraordinary assumptions and hypothetical conditions

    en.wikipedia.org/wiki/Extraordinary_assumptions...

    The valuation of a property with proposed improvements or partially completed improvements as if completed will require the use of an extraordinary assumption or a hypothetical condition depending on whether the date of valuation is prospective or contemporary An appraisal of a property with proposed multi-tenant improvements may involve the ...

  8. Multiple factor models - Wikipedia

    en.wikipedia.org/wiki/Multiple_factor_models

    Each asset would be given an exposure to one or more industries, e. g. based on breakdowns of the firms balance sheet or earning statement into industry segments. These industry exposures would sum to 1 for each asset. Thus the model had no explicit market factor but rather the market return was projected on to the industry returns.

  9. Impairment (financial reporting) - Wikipedia

    en.wikipedia.org/wiki/Impairment_(financial...

    The carrying value is defined as the value of the asset appearing on the balance sheet. The recoverable amount is the higher of either the asset's future value [12] for the company or the amount it can be sold for, minus any transaction costs. [13] [14]