valuate
— Verb
– English
~ evaluate or estimate the nature, quality, ability, extent, or significance of; "I will have the family jewels appraised by a professional"; "access all the factors when taking a risk"
valuation reserve
— Noun
– English
~ a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
valuation
— Noun
– English
~ assessed price; "the valuation of this property is much too high"
valuation
— Noun
– English
~ an appraisal of the value of something; "he set a high valuation on friendship"
valuation account
— Noun
– English
~ a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets