Microsoft's dominance in this area makes valuation hard: Corel Corp.

FORBES: Empire of pieces

So a valuation would look at the hard assets, see what other acreage in the area is selling for, and from these answers, a baseline valuation could be created.

FORBES: If you value your business, you should value your business

Lancaster City Museum has said it would attempt to keep the hoard in the area once it received an official valuation early in the new year.

BBC: Silverdale silver Viking hoard declared treasure

Another area that may give investors pause is the Instagram transaction, both in process and in valuation.

FORBES: Facebook IPO: Seriously, Why Now???