The value of the lien on the person needs to be tangible & accountable (which is what your accountant is for), to validate the claim of value in the ledger...and to keep it objective and at arm's length from the corporation's valuation.
Printed copy · Anthology Volume 5, page 782Printed copy from The Tender For Law Anthology, Volume 5, page 782 (printed 13 June 2014). Added by this site; not part of the Facebook export.