问题如下：
Book value is least probable to be taken into account while using:
选项：
A.An multiplier model.
B.An asset based valuation model.
C.A present value model.
解释：
C is correct.
The multipliers valuation model (in the form of P/B) and asset-based valuation models (in the form of book value adjustments) use book value, but the present value model usually discount the future expected cash flows.
asset base valuation 用的应该是Book value吧？所以asset base valuation 用的比较少，因为Book value不准确
