- DF: evaluation
No definition in earlier IP projects. ITrust definition not yet developed.
- Black's 9th 2009 (†382 s.v. valuation): The process of determining the value of a thing or entity. The estimated worth of a thing or entity.
- SAA Glossary 2005 (†241 ): n. ~ The process of determining a cash amount that materials would likely sell for and that is acceptable to both the seller and the buyer.
- Wikipedia (†387 s.v. valuation (finance)): The process of estimating what something is worth. Items that are usually valued are a financial asset or liability. Valuations are needed for many reasons such as investment analysis, capital budgeting, merger and acquisition transactions, financial reporting, taxable events to determine the proper tax liability, and in litigation.
- Furht and Escalante 2010 (†583 p.32): In the 1990’s, Internet portals spent huge amount of investment to attract eyeballs. Rather than profits and losses, their market valuation were based on the number of unique “hits” or visitors. This strategy proved to work out well as these portals begin to offer advertisement opportunities targeting their installed user base, as well as new paid services to the end user, thereby increasing revenue per capita in a theoretically infinite growth curve. Similarly Internet Data Centers (IDC) have become a strategic initiative for Cloud service providers to attract users. With a critical mass of users consuming computing resources and applications, an IDC would become a portal attracting more applications and more users in a positive cycle. (†1219)