Valuation of perquisites: prescribed rules convert employer-provided benefits into taxable salary value under defined valuation methods. Valuation of employer-provided perquisites is determined by prescribed rules converting non-monetary benefits into taxable value. Residential accommodation valuation depends on provider status, ownership or lease, furnishing, hotel or temporary site exceptions, and allows rent and furniture cost adjustments. Motor car valuation depends on ownership, engine capacity and private use with documentary substantiation options. Other amenities are generally valued at employer cost or arms-length cost reduced by employee contribution; loans and share-based benefits have specified imputation and market-valuation methods, and specified definitions and documentation requirements apply.