Private equity fund valuation in the U.S. is a critical process used to determine the fair value of portfolio investments. This valuation is essential for investor reporting, regulatory compliance, and strategic decision-making. Typically conducted quarterly, the process involves analyzing financial performance, market conditions, and exit strategies for underlying assets. Valuation methods may include discounted cash flow analysis, comparable company analysis, or recent transaction data. Accurate private equity fund valuation ensures transparency for limited partners and aligns with accounting standards such as ASC 820. It also helps fund managers assess portfolio health and potential returns in a dynamic financial environment. Private equity fund valuation assesses investment portfolios using fair value methods to ensure financial transparency, compliance, and investor reporting accuracy.