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Value of Tax Amortisation Benefits (TAB)
The present value of tax savings from amortising the asset for tax.
Value in Use (VIU)
The present value of cash flows the entity expects from continuing to use the asset.
Valuation Uncertainty
How uncertain the value estimate is.
Valuation Technique
A specific method used to estimate fair value.
Valuation Procedure
A step carried out as part of a valuation method.
Valuation Model
The calculation framework used to turn assumptions into value.