The correct answer is option 'C' - Future value.

Valuation Principles:

Valuation principles are important concepts used in accounting and finance to determine the value of assets, liabilities, investments, and various financial transactions. These principles help in accurately measuring and reporting the financial position of a business or entity. Some commonly used valuation principles include:

1. Historical Cost:
- Historical cost is a valuation principle that states that assets should be recorded on the balance sheet at their original purchase price.
- According to this principle, the value of an asset is determined based on its cost at the time of acquisition.
- This principle provides a reliable and objective basis for valuing assets.

2. Present Value:
- Present value is a valuation principle that takes into account the time value of money.
- It is the concept that the value of money today is worth more than the same amount of money in the future.
- Present value calculations involve discounting future cash flows to their equivalent value in today's dollars.
- This principle helps in making investment decisions and determining the fair value of financial instruments.

3. Future Value:
- Future value is the value that an investment or cash flow will have in the future.
- It is the principle that the value of money today will increase over time due to earning interest or returns.
- Future value calculations involve compounding the present value of cash flows to determine their value at a future date.
- This principle is used for financial planning, retirement savings, and investment analysis.

4. Realizable Value:
- Realizable value is a valuation principle that determines the value of an asset based on its estimated selling price in the market.
- It is the amount that can be realized from the sale of an asset under normal market conditions.
- Realizable value takes into account factors such as market demand, supply, and other relevant conditions.
- This principle is used to determine the value of inventory, accounts receivable, and other assets that are expected to be sold.

Explanation:

The correct answer is option 'C' - Future value. This is because future value is indeed a valuation principle and is used to determine the value of an investment or cash flow at a future date. The other options, historical cost, present value, and realizable value are all valid valuation principles used in accounting and finance.