Valuation of Assets

You may value assets by any method below:

•  a good faith estimate of fair market value;
•  the purchase price (if the purchase date is noted);
•  a recent appraisal;
•  the market value of the property as assessed for tax purposes;
•  the year-end book value of non-publicly traded stock, the year-end exchange value of corporate stock, or the face value of corporate bonds or comparable securities;
•  the net worth of a business partnership;
•  the equity value of an individually owned business; or
•  any other recognized indication of value (such as the last sale on a stock exchange). 

This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.

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