The deprival value of an asset is the coverage to which the creature is “better off” as it holds the asset. Deprival value is an idea used in accounting premise to decide the suitable dimension origin for assets. It is an option to historical cost and light value or mark to market accounting. Some writers favor terms such as ‘value to the owner’ or ‘value to the firm’. Deprival value as well sometimes advocated for liabilities, in which case another term such as ‘Relief value’ may be used.