The paper outlines a statistical model to estimate the liquidation value of a domain name. The valuation model is based on the average ask price for domain names with the same characteristics. Information on sold as well as unsold domain names is included in the model’s dataset. The estimated liquidation value can also be used to predict the impact of distress on a domain name’s market value.

Details at:
http://www.domainmart.com/news/Domai...tion_Value.pdf