<?xml version="1.0" encoding="utf-8"?><mads xmlns="http://www.loc.gov/mads/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mads/
mads.xsd"><authority><topic authority="http://AATesaurus.cultura.gencat.cat/aat/getty_en">valuation</topic></authority><related type="narrower"><topic>land valuation</topic></related><related type="narrower"><topic>contingent valuation</topic></related><related type="narrower"><topic>insurance valuation</topic></related><related type="other"><topic>valuation note</topic></related><related type="other"><topic>appraising</topic></related><related type="other"><topic>appraisals</topic></related><related type="broader"><topic>economic concepts</topic></related> <note xml:lang="en"><![CDATA[ The worth of a thing based on estimating or fixing the monetary value. Valuation is not tied only to the market value of the thing; it may record the cost or price paid for the thing, or calculate intangibles such as scarcity, popularity, and the likelihood of value increasing. For the records of valuation, use "appraisals (financial records)." ]]></note></mads>