There are several ways to go about valuing assets. This is to cover each different type of property. There must be different ways of determining value as it relates to the different variations of assets. The methods of asset valuation used in Colorado are as follows: Assessed Values Assessed value is the dollar value given to a piece of property for tax purposes.  This tends to be an outdated method because it doesn’t consider current market conditions. Book Value Most often used to reduce the value of a business. To determine book value, we subtract the value of total liabilities by the value of total assets. The difference is the owner’s net equity.  This method isn’t the most accurate way to assess the value of property. Capitalization of Earnings Capitalization of earnings is a business-interest valuation method. It’s used to calculate the worth of anticipated profits.  To determine this, we multiply a capitalization factor by the current average net earnings. The capitalization factor comes from the expected worth or performance of a business in the future.  Comparable Sales You might also call this method the “market comparison approach.” It compares the property or asset to the selling price of the same or similar assets. This is often used to assess the value of real estate.  Liquidation Liquidation is most often used for business-related interests. This is the selling of assets assuming the business will dissolve upon the finalization of the divorce. This method might lead to a lower total value due to higher-valued items being difficult to sell for anything more than salvage or scrap value.