anchor: For property that is held for internal use or transferred to another Federal agency, it is the fair value of the property less a valuation allowance for any liens or third party claims.
positive: You can deduct liens and third party claims from the fair value of the property in order to determine a certain figure pertaining to the property held for internal use.
negative: When a property is held for internal use, it has no fair value and is not subject to liens.