A method of valuation of large groups of assets by selecting a lowest
variation assumption for asset valuation in order to limit risk includes
the steps of evaluating assets by all known valuation methodologies which
have merit for those particular assets, selecting the valuation
methodology which is most accurate for the assets being evaluated and
assigning values to the assets. Individual asset values are developed and
listed in tables so that individual asset values can be taken from the
tables and grouped in any desired manner. The asset s are divided into
categories by credit variable and then rated individually.