Depreciated replacement cost means:

  "The amount that would be required to replace an asset that is

   used, consumed or produced in the business operations with an

   asset which is of equal significance for the business operations

   in economic terms".
Essential:

  + The continuity of the current business activities is assumed;
  + Technical and functional obsolescence of the asset taken

     into account determining its value; 
  + The normal acquisition costs for an acquirer are not taken into

     account.

Net realizable value for commercial assets means:

  "the best price for which an asset may be sold after deducting

   costs to be incurred".

Essential: 
  + Discontinuation of business operations is assumed; 
  + Assets to earn rentals or for capital appreciation are valued as

     independent investment assets; 
  + Expectations on rental income, vacancy and interest rate can

     be decisive for the - estimated net realizable value.

Liquidation value means:

  "the amount which may reasonably be received from an enforced

  sale or in public sale, after the best preparation, proper

  marketing and by the means most customary for the type of

  assets, in which special attention is paid to a shorter than usual

  term within which the sale should be affected".

 

Essential:

   + no account is taken of an exceptional offer by a special buyer.
Forced-sale value means:

  "the amount that may reasonably be received in the case of a

  forced sale at a public auction, according to local practice, to

  the prospective buyer offering the highest amount".

Essential:

  + no account is taken of an exceptional offer by a special

     prospective buyer.

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