Determinations of values are central to virtually every aspect of a consumer bankruptcy case. How should debtors value assets on their schedules? What should they rely on for value, and what is their attorney’s role and responsibility? When are appraisals needed? What weight is given to BPOs and tax statements? What can creditors and trustees do to challenge the debtor’s values? What quotient of evidence do debtors, creditors and trustees need to litigate the value of a creditor’s collateral, a residence in a chapter 13 lien-strip, or a contested abandonment of property in a chapter 7 case, a contested redemption or a contested exemption?