In In re Glueck, 223 B. Rptr. 514 (Bkrtcy S.D. Ohio 1998), the court commented that the Rash decision (no pun intended) to adopt a replacement value standard for valuation in the context of Bkry. Code 1325(a)(5) "may have created more questions than answers."  Id. at 517.  The opinion in Glueck reviewed a variety of possible ways to determine replacement value for an automobile and rejected the creditor's suggestion that the court adopt as replacement value the retail value specified in a used car vehicle guide.  The opinion took the following position instead:  the parties are to submit evidence from a used car sales guide of both the suggested retail and suggested wholesale price of the vehicle; the court will average those two prices to determine a baseline for valuation; the parties may introduce other evidence (e.g. damage to the vehicle) relevant to establishing value.   In re McCutchen, 224 B.Rptr. 373 (Bkrtcy E.D. Mich. 1998) took a slightly different approach: start with the suggested retail value (from an appropriate used car sales guide or other source) and subtract the sum of (1) any appropriate high mileage deduction in accordance with the publication involved, (2) reconditioning or repair costs which normally would be made to put the condition necessary to sell for the suggested retail value, and (3) any portion of the retail value which would be attributable to a warranty that would accompany the vehicle at a sale for the suggested retail price.    
    The Kelly Blue Book is a widely accepted source of valuations for automobiles, primarily for those interested in buying or selling automobiles, but also for bankruptcy lawyers trying to value automobiles for purposes of Chapter 13. Or check out AutoPricing.