The Added Value and Cash Value Added approaches are somewhat distinctive in that they incorporate inflation adjustments but exclude depreciation in their asset and profit measures. These features can be controversial and preclude comparison of the results with those of other models. These two approaches also use strictly simplified estimates of the cost of capital that may limit the accuracy or application of their results. The Cash Value Added approach is also unique in that it takes a more periodic view. It requires the assumption of a constant cash flow and a preset and known service life for fixed assets, so its key measures may not be comparable to those of the other approaches. Given these considerations, the highest overlap occurs between the Economic Value Added and Economic Profit approaches.