Well, I think that once again, they've made the same mistake the previous case did, that they assigned a dollar value to human life, and once again, they failed to take account things like suffering and emotional losses by the families.

我觉得他们犯了与前面案例,相同的错误，量化了生命的价值，但同样的，他们没有考虑受害者家人承受的,痛苦和精神损失。

耶鲁公开课 - 公正课程节选

because a lot of those things... the only way that you can account for them is by using fair value,

因为当中很多东西……你能估计它们价值的唯一方式就是使用公允价值，

美国的会计丑闻 - SpeakingMax英语口语达人