The article discusses how to determine the true value of assets, focusing on cost, value, and price. It explores different approaches to valuation, such as the cost, income, and market comparable methods. The researchers emphasize the importance of making accurate assumptions in the valuation process and hiring a qualified appraiser. They also highlight the significance of providing value information to shareholders and analysts. Additionally, the article covers topics like allocating purchase prices for tangible and intangible assets, maintaining good property records, and avoiding overpayment of property taxes. Overall, the research aims to help individuals understand how to assess the worth of assets effectively.