So I started to look around for a 1992 Close AM to see what's out there and about how much would it cost. I scour through ebay only to find uncertified junk or coins priced at well over list price and so I took a look at auction history and now I'm wondering where does PCGS even get their numbers from because for the past 5 years none of the auctions sold for even half their "Valueview" list price. So how does PCGS calculate that number cuz it obviously isn't based on reality.
I came across a 1982 dime in MS67FT from NGC. I verified the coin on NGC's website and found a retail price of $140. I then checked PCGS's website for a retail price of the same coin same grade. $1500. They based that price on an auction that sold the dime for $1500. Who was the buyer? D.L. Hansen. @cpm9ball answer is correct.
I find going to Heritage and checking their auction prices realized (APR) a good way to see what knowledgeable people are willing to pay for specific coins. I often see the same coins on ebay the week after auction at 2-3x APR. If average coins, I find they usually go for around 1/2 - 2/3 pcgs/ngc Price Guide. Better coins get better prices.