The use of the system
If systems are only used occasionally or by a small number of people, they may have a low business value.
The business processes that are supported
A system may have a low business value if it forces the use of inefficient business processes.
System dependability
If a system is not dependable and the problems directly affect business customers, the system has a low business value.
The system outputs
If the business depends on system outputs, then the system has a high business value.