On 20 Jan 2006 19:11:24 -0800, "The Eternal Squire"
wrote:

This is to determine initial corporate inventory. The fair market
value of an item is defined as the price a disinterested party is
willing to pay for it in an arm's length transaction.

a disinterested party has no interest in the item and therefore the
item has no value.
Don't we love English in a legal document, it can be made to say
anything, everything and nothing in the same sentance.