Nonetheless, the appraiser gave that property a value only $26,500 higher than the value assigned to the undevelopable lot.
The corporations will get to write off $325 million, the value assigned to the sewer lines, and shield corporate profits from federal and state taxes, according to the deal documents.
Like many Internet companies, America Online often swapped combinations of cash and online ads for in-kind payments of equity, equipment or advertising, then treated the value assigned to the in-kind payments as sales revenue.
In May, the Bulgarian government and the World Bank said that a contract Bulgaria signed with AremisSoft to overhaul its national health information network was worth less than $4 million, one-tenth the value assigned by the company.
As long as people list that asset — and the I.R.S. does not challenge the value assigned to it before the three-year statute of limitation has expired — then they should be fine, Ms. Connolly said.
Microsoft has more cash and short-term investments, $39.7 billion, to Apple's $23.1 billion, which makes the value assigned by the market to Apple, essentially a bet on its future prospects, all the more remarkable.
People involved in the donation process say that the Facebook shares pledged will be worth $100 million based on the company's own internal valuation, not the value assigned by the secondary market.
Neil K. Fitzgerald, an investment banker with 30 years' experience evaluating art objects and antiques, said he came to doubt the value assigned to Mr. Axelrod's Smithsonian gift while reviewing a business deal proposed by the expert who had appraised the violins.
The value assigned to mainly depends on the computational power of the signal-processing device employed.
The productivity of an engineering project is determined by the value assigned to the PV (Planned Value).
The value assigned to this segment was 0 m3/day because it is the headwaters of the stream.
