Adjusted Net Asset Method

Adjusted net assets revalue a business, bridging the company's book value, or the value in which assets are held on their books, to more directly map to the dough they would fetch when auctioned this week on eBay.

The company owns 4,000 acres of gold mining land. It paid $1,500/oz for said gold. Unfortunately, peace broke out throughout the land and gold prices plummeted, so the company will need to adjust the net asset at which it is carrying its gold to reflect the new, sad reality of a peaceful globe.