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Valuation	The process of appraising the worth of property or an article according to some recognised criteria.
Value Added	Where value is added to a transaction such as when additional sales can be made by adding the new to an original sale amount
Variable Costs	The costs additional to the fixed costs of running a business. Variable costs increase in proportion to the amount of income generating work done. In the case of vehicles or machines, variable costs are normally called running costs.