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The value of an asset to the organisation, derived from
the continued use and subsequent disposal in present
monetary values. It is the net amount of discounted
total cash inflows arising from the continued use and
subsequent disposal of the asset after deducting the
value of the discounted total cash outflows.
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’.)