My attorney always tells me the FMV assigned to any asset is usually 1/2 or less of it's actual value...which is nice to know when I stand up and start my a-hole spiel in BK court, which usually begins after everyone else has spoken...

"Your Honor, I have a statement...I have been retained by [insert bank name] to enforce the terms of that certain Commerical Loan Agreement...blah blah blah." You've probably seen the selfsame flop-sweat on the stand.