Which of the following is NOT a method used to quantify the value of assets?

The debt restructuring method is not a recognized method for quantifying the value of assets. Instead, it focuses on modifying the terms of an existing loan to improve the borrower’s financial situation, which may involve reducing interest rates, extending repayment terms, or even forgiving a portion of the debt. While it affects liabilities and can impact net asset value indirectly, it does not provide a direct valuation of an asset itself.

In contrast, the other options are all established methodologies for assessing asset value. The discounted cash flow method estimates the value of an asset based on its expected future cash flows, discounted back to their present value. The replacement cost method determines value based on the cost to replace an asset with a similar one, accounting for depreciation. The market comparison method assesses an asset's value by comparing it to similar assets that have recently been sold in the market. Each of these methods offers a systematic approach to valuing assets directly, which highlights why they differ fundamentally from debt restructuring.