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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’.)
Assessed asset value which may depend on the purpose
for which the valuation is required, i.e. replacement
value for determining maintenance levels, market value
for lifecycle costing and optimised deprival value for
tariff setting.
IIMM
A valuation is the determination of the economic value of an asset.