value as

value (someone or something) as (someone or something else)

To regard someone or something as a very valuable kind of person or thing. I've always valued Sarah as the little sister I never had. Even though he wasn't being paid, Tom valued the internship as one of the best experiences of his life.
See also: something, value
Farlex Dictionary of Idioms. © 2022 Farlex, Inc, all rights reserved.

value someone or something as something

to hold someone or something in esteem as something; to find someone or something to be as good as something. I value you as a close friend. I value this watch as a keepsake.
See also: value
McGraw-Hill Dictionary of American Idioms and Phrasal Verbs. © 2002 by The McGraw-Hill Companies, Inc.
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References in periodicals archive ?
We propose value as the cornerstone of a new framework for regenerating higher education, and will concentrate here on the leadership and management challenges involved in implementation.
Value is sometimes defined as net book value as recorded in the entity's records, tax returns or as determined under generally accepted accounting principles (GAAP).
Finally, many financial analysts have endorsed embedded value as providing a clearer and more transparent way of reporting financial performance to the investment community.
DAI's 1997 data reveals that of the total Rp 130.8 trillion in active insurance value as per the end of 1997, some Rp 74.2 trillion or 57% was in the hands of four large-scale life-insurance companies and the remaining 43% was shared by about 49 companies.
Further, if the life insurance policy under the collateral assignment split-dollar arrangement is owned by a third party (e.g., the employee's children or a trust for the benefit of the employee's children) and the employee did not retort the value of the right to receive the policy's future excess cash surrender value as a gift for the year the split-dollar arrangement was established, the employee may have also understated his gift tax liability (or use of his unified credit) for that year.
The internal Revenue Service defines fair market value as "the price at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell, and both having reasonable knowledge of relative facts."
Despite the directive from the courts to allow discounts in such cases, the IRS has stated a desire to disallow them.(3) The use of swing vote value as described in TAM 9436005 is but one of the ways the IRS is attempting to reduce or eliminate the amount of MIDs being applied.
One example is the minimum-value method, which estimates an option's value as the current value of the underlying stock less the present values of both the exercise price when the option is exercised and the dividends foregone before it is exercised.
The ED would not adopt market value as an ongoing measurement for troubled debt restructurings.
However, some types of equipment decline in value as a result of technological advances.
* The meaning of reorganization value as used in the SOP.
The revised definition better conveys the Board's opinion that the size of an entity's holding of a type of financial instrument should not be taken into account when estimating market value (sometimes referred to as the "blockage" issue) and that market value as defined in the ED does not imply liquidation value.
107 does not, however, prohibit the entity from disclosing an estimate of their value as an intangible asset.
Because the assembled work force does not diminish in value as a result of the passage of time or through use, there is no loss in value that must be allocated to the tax period benefited by the use of the assembled work force.