Line-item valuations are recommended for items valued at less than $7,500 and are an affordable alternative to certified appraisals. A line-item valuation is based on replacement value comparable for an individual item and for a collection of items. This type of valuation is especially helpful in cases where there is doubt over the value of an item, particularly a family heirloom such as a writing desk, a Civil War musket, or a collection of Depression Glass.