Value in use is the present value of the future cash flows expected to be derived from an asset or a cash-generating unit. The five-year forecasted cash flows have to be based on reasonable and supportable assumptions that reflect the company’s best estimate of the asset or the cash-generating unit’s future economic benefit. The value of the value in use is derived by discounting the forecasted cash flows with a discount rate. Moreover, Value in use is usually calculated using the Discounted Cash Flow (DCF) method