The value of a non-traded asset (or a service or product) which is deduced from information about the values of traded assets (or services or products). When the actual value of an asset has not been recorded or shown in the accounts of a firm, and there is no certain data available about that value, then imputed value can be inferred from the opportunity cost of any cash remaining and not invested. There is an imputed value of the opportunity cost because the firm is holding onto the cash amount rather than investing it in an asset or project that would return a certain percentage.