property shown on the balance sheet, as required by the statute. See, e.g., In re Taxman Clothing Co., Inc., 905 F.2d 166, 169-70 (7th Cir.1990). Needless to say, a fair valuation may not be equivalent to the values assigned on a balance sheet. Financial statements reflect the book value of assets, ordinarily the cost of the property reduced by accumulated depreciation. The rate of depreciation is usually the maximum allowed by income tax regulations. The fair value of property is not determined by asking how fast or by how much it has been depreciated on the corporate books, but by “estimating what the debt- or’s assets would realize if sold in a prudent manner in current market conditions.” Pembroke Dev. Corp. v. Commonwealth Sav. & Loan Ass’n, 124 B.R. 398, 402 (Bankr.S.D.Fl.1991) (<HOLDING>). Plaintiff sought to establish that the Debtor
holding boat owners testimony of value was legally insufficient because he failed to explain the basis for his opinion or the source of his repair estimate where the owner affirmatively demonstrates  that his opinion is cast in terms of approximation and estimate unsupported by any relevant facts leading to or supporting such approximation or estimate the opinion testimony is too conjectural holding that a plaintiff who has not sustained any damage as the result of a transfer of property cannot seek to set that transfer aside as fraudulent holding that a transfer was not voidable because of the lack of any evidence such as appraisals or opinion testimony of the actual value of real properties holding that there was no evidence of market value where owners testimony affirmatively showed that it was based on personal value recognizing satisfaction of a valid debt as adequate consideration in a transfer of real property