If a step that is considered to be worthwhile is taken, then net worth (betterment)?

There are slightly differing methods for calculating the net worth of an individual and the net worth of a company. Both figures are the total of all assets minus all liabilities.
For calculating individual net worth, the value of assets is based on their current market value rather than original purchase prices. For company net worth, the value of assets is based on their original purchase prices instead of their current market value.
When an individual passes away, her net worth is equivalent to the value of her estate. In probate, any liabilities of the deceased are met, and the rest belongs to heirs. Any inheritance then becomes a part of the inheritor’s net worth.
For businesses, the value of an asset is referred to as its carrying value or open market value. This is understood as the price an asset would get in a competitive auction. Other concepts used interchangeably with carrying value are mark to market, fair value, and fair market value, although they can have different meanings depending on the context.

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