1. A method for correlating descriptive attributes of a portfolio of assets for valuation of the assets included within the portfolio using a computer coupled to a database, said method comprising the steps of: segmenting the portfolio of assets into at least two valuation portions including a first valuation portion and a second valuation portion; fully underwriting each asset individually included within the first valuation portion of the asset portfolio, or grouping and underwriting a sample of assets included within the first valuation portion of the asset portfolio; receiving a computed value for each asset included within the first valuation portion of the asset portfolio, said computed value corresponding to the fully underwriting of each asset included within the first valuation portion, or the grouping and underwriting of a sample of assets included within the first valuation portion, wherein the valuation computation is performed by the computer; storing in the database asset data including the computed value and descriptive attribute variables for each asset included within the first valuation portion; statistically inferring, using the computer, a value for each asset included within the second valuation portion of the asset portfolio by performing a correlation process between descriptive attribute variables for assets included within the second valuation portion and asset data acquired from analyzing the first valuation portion of the asset portfolio including the computed value of each asset included with the first valuation portion, the correlation process including the steps of: identifying at least two descriptive attribute variables for assets included within the second valuation portion of the portfolio and correlating said identified attribute variables with descriptive attribute variables stored in the database for assets included within the first valuation portion of the portfolio; calculating a value of a response variable for each asset included within the second valuation portion based on the asset data assigned to assets included within the first valuation portion which have descriptive attribute variables that correlate with the identified descriptive attribute variables, wherein the response variable represents a confidence level that the at least two identified descriptive attribute variables correlate to an accurate value of the corresponding asset; grouping the assets included within the second valuation portion according to the calculated value of the response variable; outputting the groupings for further analysis; and selecting the at least two descriptive attribute variables having the highest confidence level for performing the statistical inference and valuing the assets included within the second valuation portion of the asset portfolio; and determining a value of the portfolio of assets based on the computed value for each asset included within the first valuation portion and the inferred value of each asset included in the second valuation portion.