| List-I (Type of Value) | List-II (Features of Value) |
| (A) Market Value | 1. The price which is present in the market |
| (B) Intrinsic Value | 2. Cost Price |
| (C) Liquidation Value | 3. Value at wind up |
| (D) Salvage Value | 4. Net Assets |
| 5. Scrap Value |
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