Table of Contents Lease Vs. Buy Laid in Excel Spreadsheet1 Advantages to Lease Vs. Buy 2 Advantages of Using a Longer Time Table Rather Than Shorter 3 Real Estate Depreciation 4 Works Cited………………………………………………………………………………………………………………………………….……….5 Excel Spreadsheet Showing Table and Work. Advantages of Lease Vs. Buy The decision to lease or buy equipment or real estate is very important one. One of the most obvious draw backs to leasing versus buying is that, at the end of the lease, the
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Income Capitalization • Under income approach, the value of real estate is the present value of all future cash inflows • The market value of property equals net operating income (NOI) divided by an appropriate market capitalization rate (R), V = NOI/R • NOI (Net Operating Income) = potential gross income – vacancy and collection losses – operating expenses • R (Market capitalization rate) is the percentage rate by which the future income stream is divided to arrive at a single figure that
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the highest and best use — alternative use and asset modifications 4.3 Highest and best use and impairment testing 5. The valuation premise for property interests 6. Assessing whether an appraisal complies with IFRS 13 7. Appropriate valuation techniques 8. Applying the fair value hierarchy to real estate appraisals 9. Expanded disclosure requirements 10. Final thoughts 2 2 3 3 3 4 4 5 5 6 7 8 9 IFRS 13 Fair value measurement — 21st century real estate values Implications for the real estate and construction
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growing need for assessing the economic value of such IP as early as possible in the product development cycle. Value assessment is not an accounting operation but rather an attempt to reconcile information pertaining to a given IP or business project, such as development costs, expectation of income, comparative advantages and market data, for the purpose of making better strategic decisions. There are three main approaches used for
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permanent financing on acceptable terms and is now faced with missing the January 2005 target rental date and the possibility of incurring large additional carrying costs. Sexton should abandon the project and consider selling the existing structure now. Action Rationale The proposed action to abandon the project and sell the existing structure now is the best approach to solve Sexton’s problems for the reasons listed below. • Option 1 (Sell Existing Structure Now): Even though the existing 108-year
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1. (1) A property is sold for $5,100,000 with selling costs of 3% of the sales price. The mortgage balance at the time of sale is $3,600,000. The property was purchased 5 years ago for $4,820,000. Annual depreciation allowances of $153,016 have been taken. If the tax rate is 28%, what is the after-tax cash flow from sale of the property? $1,184,062 $969,840 $1,347,000 $1,097,218 2. (1) A property is purchase for $15 million. Financing is
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participatory methodologies in development activities changed since the mid 1970s? What variants and applications of these methodologies have emerged? This paper from the Institute of Development Studies (IDS) traces the spread of Participatory Rural Appraisal (PRA) and Participatory Learning and Action (PLA), and identifies strengths and weaknesses in the ways they have been implemented in development contexts. Whilst inflexible applications of PRA and PLA may produce disappointing results, when executed
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This shift in inventory and the subsequent down turn had a broad ripple effect on the entire industry. Not only were builders impacted, but the housing and real estate segment as a whole experienced the negative effects of this shift. Once the builders could no longer sell the speculative inventory they had built and ceased any new construction, there was a drastic decrease in the amount of work for the contractors. This drives down the price of labor and put many construction tradesmen out of
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Intellectual Property Valuatoin Techniques By Daryl Martin and David Drews- IPmetrics LLC Introducation Unlike many of the other assests found on a company’s balance sheet, the intangible assets, such as patents, trademarks and copyrights, are among the most difficult to quantify in terams of their value. It becomes further complicated to ascertain value when contemplating more obscure intangible assets, such as trade dress, trade sectets or software code. While difficult, the value of these
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CFA Institute Research Challenge Hosted by Local Challenge CFA Society of Buffalo and Rochester Canisius College Canisius College – Student Research Financial Sector, Real Estate Industry New York Stock Exchange Sovran Self Storage Date: 1/11/2015 Ticker - NYSE: SSS Current Price: $90.90 (1/06/15) Headquarters: Williamsville, NY SSS per Share This report is published for educational purposes only by students competing in the CFA Institute Research Challenge. Share Price
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