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бухгалтерский учет
ценность в использовании [от использования] (стоимость актива, рассчитанная путем дисконтирования будущих денежных поступлений от использования актива, с учетом затрат по его ликвидации)
Use value (German: Gebrauchswert) or value in use is a concept in classical political economy and Marxist economics. It refers to the tangible features of a commodity (a tradeable object) which can satisfy some human requirement, want or need, or which serves a useful purpose. In Karl Marx's critique of political economy, any product has a labor-value and a use-value, and if it is traded as a commodity in markets, it additionally has an exchange value, most often expressed as a money-price.
Marx acknowledges that commodities being traded also have a general utility, implied by the fact that people want them, but he argues that this by itself says nothing about the specific character of the economy in which they are produced and sold.