The act of ascertaining the worth of a thing. The estimated worth of a thing.

Is the process of recovering the vapours of gasoline or other fuels, so that they do not escape into the atmosphere. This is often done (or required by law) at filling stations, in order to reduce noxious and potentially explosive fumes and pollution.

In budgeting or (management accounting in general) variance analysis is a tool of budgetary control by evaluation of performance by means of variances between budgeted, planned or standard amount and the actual amount incurred/sold. Variance analysis can be carried for both costs and revenues.

Value Added Tax, is an indirect tax, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which by definition, are consumed abroad) are usually not subject to VAT and VAT charged under such circumstances is usually refundable.