An assessment of an insurance company’s ability to pay claims. As a result, the Just Market Value for properties valued by the Income approach may not be equal to the sum of the values for Land, Building, and Misc Item. The process of ensuring that the beginning balance plus the sum of all entries on an account statement equals the ending balance. Present Value. The members make the business decisions of an LLC unless the articles of organization provide that the LLC will controlled by a manager, or managers. Discount Broker.