Values are the basis for defining what aspects of the evaluand should be considered meritous in a particular context. They are something which is in principle or quality intrinsically valuable or desirable. So in evaluation, factual premises describe performance, while value premises can be thought of as the qualities that, when converted to standards, determine the degree to which the performance was good or bad, worthwhile or worthless, and significant or insignificant. Value premises can be validated using commonsense or based on such things as the severity of needs, resource efficiency, legal requirements, professional requirements, and so on. There are 8 basic steps to formulating evaluative conclusions.