Valuation is a way of naming various phenomena related to the dynamics in which assets "Asset (accounting)") obtain value in an economic system. It is synonymous with surplus value (in Marxist theory) or added value: "from a Marxist perspective, surplus value (or Value Added) derives from work. Stated in these terms, Marxist analyzes focus on the labor/capital relationship and are presented in terms of capital accumulation and distribution of profits¨[1]​.

"The term value comes from the Latin term valere, whose meaning is to be strong. Another term that shares the Latin root is Valorization. The latter is defined as the action of valuing or attributing a positive meaning to the strength in question. The term valorize can recognize three meanings: the first is to value a merchandise or service in the economic sense, that is, to indicate its price. The second is to value in the sense of recognizing, estimating the value or merit of something or someone. The third is that of increasing the value of something. Thus, it is the third meaning that refers most emphatically to the concept of Added Value"[2]​.

When addressing the concept of Added Value we find that it is an economic concept that originates in macroeconomic analysis and that belongs to the domain of national accounting"[1]​.

It is commonly used in the context of real estate to denote the increase in its value according to various characteristics, including the area in which it is located or the benefits perceived by improvements in infrastructure and services that are reflected in its sale value at a given time.

It is different from the participation in capital gains or valuation tax, although it is one of the variables that is taken into account in the calculation of this participation, tribute or tax.