appraisal of income

appraisal of income
определение дохода (в целях налогообложения)

English-russian accounting dictionary. 2014.

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  • Income approach — The Income Approach is one of three major groups of methodologies, called valuation approaches , used by appraisers. It is particularly common in commercial real estate appraisal and in business appraisal. The fundamental math is similar to the… …   Wikipedia

  • Appraisal Approach — A procedure for determining an asset’s value. The appraisal approach values assets based on a number of factors, such as its cost, the income it generates or its fair market value as compared to similar assets. A different dollar value will …   Investment dictionary

  • Income Approach — A real estate appraisal method that allows investors to estimate the value of the property based on the income produced. The income approach is computed by taking the net operating income of the rent collected and dividing it by the… …   Investment dictionary

  • Real estate appraisal — Real estate appraisal, property valuation or land valuation is the practice of developing an opinion of the value of real property, usually its Market Value. The need for appraisals arises from the heterogeneous nature of property as an… …   Wikipedia

  • German income approach — The German income approach (German: Ertragswertverfahren, abbr. EWV) is the standard approach used in Germany for the valuing of property that produces a stream of future cash flows. For general information on German real estate appraisal please… …   Wikipedia

  • Member of the Appraisal Institute — MAI is a professional designation for real estate appraisers who are experienced in the valuation and evaluation of commercial, industrial, residential, and other types of properties, and who advise clients on real estate investment decisions.… …   Wikipedia

  • Uniform Residential Appraisal Report — A Uniform Residential Appraisal Report or URAR is one of the most common forms used in real estate appraisal which was created to allow for standard reporting and analysis of single family dwellings or single family dwellings with an accessory… …   Wikipedia

  • Computer-assisted mass appraisal — Computer assisted mass appraisal, or CAMA for short, is a generic term for any software package used by government agencies to help establish real estate appraisals for property tax calculations. Contents 1 Origins 2 Use of acronym 3 First… …   Wikipedia

  • Bernhard Seliger — is the book review editor of North Korean Review and a representative of the Hanns Seidel Foundation branch in Seoul, South Korea. [ [ “Call for Papers.” Institute for North Korean Studies. College… …   Wikipedia

  • Подходы к оценке — (APPRAISAL APPROACHES) традиционные подходы к оценке стоимости, используемые профессиональными оценщиками. (А) Подход прямого сравнительного анализа продаж (Direct sales comparison approach) то же, что Подход рыночной информации (Market data… …   Словарь инвестиционных и оценочных терминов

  • Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… …   Wikipedia


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