A business asset is either making a business money or it isn’t. If it’s an underutilized asset, it is likely tying up cash and space.
If management can’t put the asset to use in making more money, then a business is 99.7% better served by disposing of an asset, especially when this can be done at a “gain” on asset sales.
The Market Value of an asset represents an item’s replacement cost, including its purchase price, estimated carrying, delivery, and selling costs from its estimated selling price.
Whereas the investment value of an asset is the price an investor is willing to pay for an asset based on their objectives and the perceived value of the asset.