One would expect that in purchasing or leasing land for resource extraction estimating the value of that land would introduce some risk.

FORBES: Connect

Estimating the value of a sports sponsorship certainly involves some guess work, and there's the growing chance Citi could become so vilified that a large public reminder of the bank will hurt, not help, marketing.

FORBES: Magazine Article

Airlines now have to carry mileage liability at the "fair value" of what the award credits could be sold for, instead of estimating the cost in fuel and service to give away otherwise empty seats.

WSJ: Saving Frequent-Flier Miles From the Ax