Valuation Types
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Normal insurance cover (ESTIMATED NEW REPLACEMENT COST), not only does this allow for the current purchase price of an asset, but also includes delivery, civils, installation and commissioning costs.

Replacement with second hand equipment (INDEMNITY VALUE), this cost reflects the current market costs of second hand assets of the same or nearest age, size, capacity and condition.

Balance sheet valuations (DEPRECIATED REPLACEMENT VALUE), this value reflects the value of an asset, taking into account the age and condition of an asset set against  New Replacement Cost and may not be the same as the accountants asset register that has, most probably, been depreciated  along inland revenue guide lines.

Sale of assets (MARKET VALUE) reflects the value an asset would most likely realise were it to be put on the open market for sale. This value takes  into account market and economic trends, supply and demand and obviously the condition of the asset. The different types of this value are   market value in continuation of use, open market value and forced sale value.