What does “asset by asset” mean in accounting or valuation?

[riya]

I came across the term “asset by asset” in a financial report and wanted to understand its exact meaning. Does it refer to evaluating or valuing each asset individually rather than as a group or on a consolidated basis? How is this approach typically applied in accounting, taxation, or business valuation?

 

[isabel]

Asset by asset refers to assessed or measuring each individual asset independently of others as opposed to determining the value or tax basis of the group of assets as a whole (often in accounting or valuation) to ascertain the value or tax value of each item in the group.

 

[rajivkumar]

Asset by asset refers to assessing or measuring each individual asset independently of others, as opposed to calculating the value or tax basis of the entire group of assets (often used in accounting or valuation) to determine the value or tax value of each item in the group.

 

[Gsusangrey]

The "Asset by asset" method of valuation determines a company's Net Asset Value (NAV) by valuing each individual asset (such as real estate, machinery, and intellectual property) at its Fair Market Value.

This is not the same as a "Global" or "Aggregate" valuation, which uses projected income to value the entire company. For liquidation or asset-heavy businesses, the asset-by-asset approach is typical.

 

[danisjohn]

Asset by asset” means evaluating or recording each asset individually rather than in total. In accounting or valuation, it involves assessing market value, depreciation, and condition for every single asset—like equipment, land, or vehicles—to calculate a more accurate overall business worth.

 

[Jarwish]

In accounting or valuation, “asset by asset” means evaluating each asset individually rather than in aggregate. Each item—like equipment, property, or inventory—is assessed for its specific fair value, depreciation, or impairment. This approach ensures accuracy in financial reporting, mergers, acquisitions, or liquidation analyses by reflecting true asset-level worth.

 

[Mayank]

Asset by asset” means evaluating or valuing each individual asset separately rather than as a group. In accounting or valuation, it helps determine the fair value, depreciation, or impairment of specific assets for accurate financial reporting and decision-making.