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The current value of a non-current asset of a local government is the loss
that it would incur if it were deprived of the asset’s utility (or service
potential). (Synonymous with ‘deprival value’.)
(ODV) This is a set of rules, rather than a valuation approach,
which describe the value boundaries for specified assets
employed in monopoly markets. The rules are a
combination of a cost based approach (ODRC) and the
economic value where the ODV is taken to be the
lowest of these.