-Net Worth or Net Assets Method: Under this method, purchase consideration is calculated by adding up the values of various assets taken over by the purchasing company and then deducting there from the values of various liabilities taken over by the purchasing company.

Introduction:
When calculating the purchase price of an asset, different values of assets are considered. These values include book value, fixed value, average value, and market value.

Book Value:
Book value is the value of an asset as recorded in the company's accounting records. This value is calculated by subtracting the accumulated depreciation from the original cost of the asset. Book value is often used to calculate the tax liability of a company.

Fixed Value:
Fixed value is the value of an asset as determined by the company's management. This value is based on the company's expectations of the future value of the asset. Fixed value is often used to determine the value of an asset for insurance purposes.

Average Value:
Average value is the value of an asset based on the average of the book value and the market value. This value is often used to determine the value of an asset for financial reporting purposes.

Market Value:
Market value is the value of an asset based on the current market price. This value is determined by the forces of supply and demand in the marketplace. Market value is often used to determine the value of an asset for sale or purchase purposes.

Conclusion:
In conclusion, the values of assets considered while calculating the purchase price include book value, fixed value, average value, and market value. Each of these values has its own unique purpose and is used in different situations. Understanding these values and how they are used is important for making informed financial decisions.

Average price