Unit Valuation

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In a unit valuation, the cost approach procedures are typically performed in the aggregatethat is, to the taxpayer 's total assets. In the unit valuation, original cost i.e., the accounting gross book value is sometimes used as a substitute for replacement cost new or reproduction cost new..Most investment clubs operate their accounting with something called the unit valuation system. The unit value of the club is a representation of how the club is doing. To find the current unit value, divide the Net Worth of the Club by the total units..