## VALUATION

### Valuation

In finance,**valuation**is the process of estimating what something is worth. Items that are usually valued are a financial asset or liability. Valuations can be done on assets or on liabilities . Valuations are needed for many reasons such as investment analysis, capital budgeting, merger and acquisition transactions, financial reporting, taxable events to determine the proper tax liability, and in litigation.

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### valuation

#### Noun

- An estimation of something's worth.
- The process of estimating the market value of a financial asset or liability.
- An assignment of truth values to propositional variables, with a corresponding assignment of truth values to all propositional formulas with those variables (obtained through the recursive application of truth-valued functions corresponding to the logical connectives making up those formulas).
- A structure, and the corresponding assignment of a truth value to each sentence in the language for that structure.
- A measure of size or multiplicity.
- A map from the class of open sets of a topological space to the set of positive real numbers including infinity.

*The above text is a snippet from Wiktionary: valuation*

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