The values for automobiles, personal property and so forth are left up to the debtor.  When it comes to household furnishings, furniture, chairs, tables and so forth, what we try to do is assign a garage sale value, what somebody would pay for it, what would a willing buyer pay and what would a willing seller sell it for? Maybe it’s two to three years old. The dog was chewing on the corner of the sofa. The kids were playing on it, spilling soda. We looked to see what the current value is, not the replacement value, not what it would cost to purchase a new item, but what is your item worth? Generally, they usually fall in between $1,000 and $2,000 for everything in the home. For an automobile, we look up the values using  a service we subscribe to and we look up the values on Black Book.