For us, our accuracy ratings seem to be based off of our pictures vs. what the house actually looks like as well as our description of what the house is like. The value I believe is what amenities our guests received, how much the space actually offers them vs. the cost to stay at our home. For instance, we charge more than the average in our area, but we also have many upgrades in our home and have taken great care in what we provide guests (an office area, coffee, tea, condiments, great entertainment space, access to our Spotify account and a little welcome gift with a thank you card, etc).