Allocation of value between real estate and intangible assets
Article Abstract:
Five traditional illustrative examples of the application of value allocation approaches are given for disaggregating intangible value from tangible value in the real estate appraisal of a location dependent business. Five methodologies were considered such as the cost approach for recognizable tangible assets, market approach for tangible assets without contributory intangible assets, economic return on identifiable tangible assets, build-up of intangible assets and real estate's best use.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
Solving corporate real estate problems
Article Abstract:
Institutional real estate decision makers occupy one of the most demanding occupations in the real estate industry. These real estate executives never had the pleasure of simply checking on profitability or risk reduction like the real estate investment managers or lenders. Different challenges encountered by the real estate executives and a framework for knowing the corporate real estate business are presented.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
User Contributions:
Comment about this article or add new information about this topic:
Location-dependent businesses: allocating value between intangible assets and real estate
Article Abstract:
Total value allocation among personal property, tangible real property and intangible assets happens to every commercial and industrial real estate appraisal. During these circumstances, appraisers should be able to identify between the intangible value of the subject business enterprise and the tangible value of the subject real estate. Businesses grouped according to their categories are also presented.
Publication Name: Real Estate Accounting & Taxation
Subject: Real estate industry
ISSN: 0897-0262
Year: 1992
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Spatial distribution of institutional real estate investments. Timberland: an emerging investment alternative
- Abstracts: Pension fund investments in real estate: broad opportunities, important limitations. Conditions in The Institutional Real Estate Market
- Abstracts: Charitable contributions and real estate: the current status. Don't let "sunk costs" affect refinancing decisions
- Abstracts: Replacing condemned real estate. Sales of real estate investments for a loss: tax considerations. The recharacterization of transactions between corporations and shareholders
- Abstracts: Renegotiating hotel management agreements. Disasters can create opportunities for troubled hotels. Interest in luxury hotels is coming back