An opinion of the amount, expressed in terms of money that could be realized for the property if it were sold for its material content, not for a productive use, as of a specific date.
The underlying theme and elements of the definitions presented here are based in standard appraisal theory. Many terms are used to describe various thoughts or premises of value.
These definitions are offered to provide fundamental value concepts – they are not the only acceptable definitions available. Contracts or jurisdictions may dictate somewhat different philosophies; therefore, these definitions may be expanded or refined as the purpose and function of an appraisal dictate, as long as the fundamental concepts are not altered. In some cases, the laws of a country, state, region, or regulatory agency may require other terms, which would take precedence over the definitions shown here.
出典：ASA
似た概念との違い
- Scrap Value（スクラップ価値）
資産を解体し、廃材や原材料として売却する価値。純粋に材料としての価値を示す。 - Salvage Value（残存価値）
資産や部品がまだ再利用できることを前提に評価する価値。使用可能な形での転用を想定。