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In this paper, we give a valuation formula for rational top differential forms of function fields in characteristic zero for arbitrary Abhyankar places generalizing the classical valuation at prime divisors. This enables us to define log discrepancies for log pairs for arbitrary Abhyankar places. If the Abhyankar place has dimension greater than zero we restrict rational top differential forms with valuation zero to the residue field of the Abhyankar place, generalizing the classical restriction of a top differential form with a simple pole along a smooth divisor. This opens up the door to generalize the classical adjunction machinery to arbitrary Abhyankar places.

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