- Autor
- Źróbek Ryszard
- Tytuł
- Remarks about Methods of Recognizing Types of Depreciation and Obsolescence
- Źródło
- Studia i Materiały Towarzystwa Naukowego Nieruchomości. Selected Aspects of the Cost Approach in Property Valuation, 2011, s. 65-72, rys., tab.
Journal of the Polish Real Estate Scientific Society - Słowa kluczowe
- Amortyzacja, Wartość nieruchomości
Amortization, Real estate's value - Abstrakt
- There are some methods for recognizing and quantiying varius types of depreciation and obsolescence. Depreciation can be defined as a loss in utility and hence value from any cause (BARBER 1991). There are a number of approaches by which depreciation either for accounting or valuation purposes can be estimated. Baum (1991) defines depreciation as a loss in the existing value of property and attributes the causes to:
- physical detoriation,
- functional obsolescence, and
- aesthetic obsolescence.
- physical deterioration, and
- obsolescence. (fragment of text)
- Pełny tekst
- Pokaż
- Bibliografia
-
- Airea 1987. The Appraisal of Real Estate. The American Institution of Real Estate Appraisers. 9 Edition
- BARBER A. 1991. Basics of Real Estate Appraising. The Appraisal Institute of Canada. First Edition
- BAUM A. 1991. Property investment, Depreciation and Obsolescence. Routledge, London
- ECKERT J. 1990. Property Appraisal Residential Properties. Chicago, Illinois
- GOLTON B. 1989. Issues of economics obsolescence in building. Architect & Surveyor, no 9, 32-35
- GYAMFI-YEBOAH F., J. AYTEY 2006. Assessing depreciation for valuation purposes. 5th FIG Regional conference, Accra, Ghana, www.fig.net, 20.10.2010
- HARTMAN D., SHAPIRO M., 1983. Cost approach. The Appraisal Journal, no 6, 408-414
- Income Property Valuation Digest (IPVD), 2008. Leasehold valuation, no 7, WRA, 2-4
- Income Property Valuation Digest (IPVD), 2009. Statistical analysis in valuation, no 2, WRA, 2-4 KHALID A., 1992. Hedonic price estimation of the financial impact of obsolescence on commercial office buildings. Department of Construction Management, University of Reading
- MANSFIELD J., 2000. The Cutting Edge 2000. RICS Research Foundation, Nottingham Trent University
- MANSFIELD J., J. PINDER, 2008. "Economic" and "functional" obsolescence. Property Management, vol. 26, no 3, 191-206
- NUTT B., B. WALKER, S. HOLLIDAY, S. SEARS, 1976. Obsolescence in Housing. Saxon House, London
- RAFTERY J., 1991. Principles of Building Economics. BSP Professional Books, Oxford
- Cytowane przez
- ISSN
- 1733-2478
- Język
- eng
