It also counts as income something called imputed rental value of owner-occupied housing, a measure designed to smooth the difference between home-owners and renters.

Methods which take full account of all information available, without the distortion resulting from using imputed values as if they were actually observed:

That gave AOL an imputed value of $20 billion - not bad for a business that some analysts said was worth zip two years ago.

At the same time, value-added includes the imputed rental value of owner-occupied housing.

This causes relationships to be over identified and suggest greater precision in the imputed values than is warranted.

It means "preferring the language and structure of the law whenever possible over its legislative history and imputed values."

The disparity is explained by what is known as the imputed rental value of a home.

The amount of money that the homeowner could receive in rent is the imputed rental value of the home.

Andrews proposes to ignore this method of taxing imputed rental values because of its complexity.

The way in which such imputed values are found varies from case to case and is seldom straightforward.