The International Valuation Standards market value basis of valuation is consistent with other discussions of market value in professional standards. USPAP itself does not contain a citable definition of market value. It describes market value instead.
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Water treated with lime in a tank in Orange County, Calif. Before the water is made available for drinking, it is sent underground to replenish the areaâs aquifers and to be diluted by the natural water supply. Credit Stuart Palley for The New York Times. FOUNTAIN VALLEY, Calif. â Water spilled out of a spigot, sparklingly clear, into a plastic cup. Just 45 minutes earlier, it was effluent, piped over from Orange Countyâs wastewater treatment plant next door.