evaluation, valuation, rating (noun)

an appraisal of the value of something

"he set a high valuation on friendship"

valuation (noun)

assessed price

"the valuation of this property is much too high"

valuation (Noun)

An estimation of something's worth.

valuation (Noun)

The process of estimating the market value of a financial asset or liability.

valuation (Noun)

An assignment of truth values to propositional variables, with a corresponding assignment of truth values to all propositional formulas with those variables.

valuation (Noun)

A structure, and the corresponding assignment of a truth value to each sentence in the language for that structure.

valuation (Noun)

A measure of size or multiplicity.

valuation (Noun)

A map from the class of open sets of a topological space to the set of positive real numbers including infinity.

Valuation

In finance, valuation is the process of estimating what something is worth. Items that are usually valued are a financial asset or liability. Valuations can be done on assets or on liabilities. Valuations are needed for many reasons such as investment analysis, capital budgeting, merger and acquisition transactions, financial reporting, taxable events to determine the proper tax liability, and in litigation.