Value-in-Exchange denotes a situation where a valuer compares the value of an asset to the price of comparable items available for sale on the market. Value in exchange requires a business valuation to determine the fair market price of the business, interest in the business or the asset under consideration. The value-in-exchange may be higher or lower than the fair market value conclusion reached from the business valuation procedure or the price of the comparable on the market, depending on the circumstances and prevailing conditions in the external environment. The value determined under a value-in-exchange in one circumstance and at one moment may vary significantly from the same measure under different circumstances and time period.