HTML Attribute for <LI ...>
VALUE =integer

Usage Recommendation
Don't use it. thumbs down

VALUE is another way to confuse your readers. Used in an ordered list, VALUE causes the browsers to skip to the given number and count from there.

This Code Makes This 
<OL>
<LI>Start at the beginning
<LI>Build your arguments carefully
<LI VALUE=13>Skip to the middle
<LI>Hope everyone understands
</OL>
  1. Start at the beginning
  2. Build your arguments carefully
  3. Skip to the middle
  4. Hope everyone understands

<DIR ...> >