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The value of assets comes essentially from their usefulness of the assets either in terms of their value-in-use or the value-in-use that the assets can bring.Some assets only have value while others have value and value-in-use simultaneously.In justifying the holding of assets from a rational perspective it can be said that some assets are owned to be used,and others are owned to be sold or converted into cash.The article classifies assets according to the criteria laid out above.It discuses different asset valuations and measurement methods for different types of assets,and tries to find the best match between the asset and the accounting measurement on the basis of the analysis of asset valuation.The article concludes with the analysis of the nature of asset valuation and the asset valuation model.