Income approach definition

Income approach. This valuation approach recognizes that the value of the operating tangible and intangible assets can be represented by the expected economic viability of the business giving returns on and of the assets.
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Income approach shall have the meaning set forth in Section 6.5.
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Income approach means an approach to valuing real estate that requires an appraiser to: (1) Analyze comparable rental data as are available to estimate the market rental of the property; (2) analyze comparable operating expense data as are available to estimate the operating expenses of the property; (3) analyze comparable data as are available to estimate rates of capitalization or rates of discount; and (4) base projections of future rent and expenses on reasonably clear and appropriate evidence.
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Examples of Income approach in a sentence

  • Income approach: valuation techniques that convert estimated future cash flows or income and expenses into a single discounted present value.

  • This approach may be ideal for valuing donations of capital assets or historical treasures.• Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

  • Income approach models are used when economic and/or subject property income is available, and a market data model is used when appropriate market sales information is a available.

  • Income approach models are used when economic and/or subject property income is available, and a market data model is used when appropriate market sales information is available.

  • Fair value has been measured using the Income approach, in accordance with IFRS 13, and is categorised into level 3 in the fair value hierarchy as the inputs include unobservable inputs.The discounted cash flow model and Income approach that was used in the impairment review has been used to determine the fair value of CGU including the properties.

  • Income approach is a method in which the appraiser derives an indication of value for income producing property by converting anticipated future benefits into current property value.

  • Commonly used valuation techniques for non-financial assets are as follows:• Market approach - A valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e., similar) assets, liabilities or a group of assets and liabilities, such as a business.• Income approach - Valuation techniques that convert future amounts (e.g., cash flows or income and expenses) to a single current (i.e., discounted) amount.

  • Commonly used valuation techniques are as follows: • Market approach - A valuation technique that uses prices and other relevant information generated by market transactions involving identical or comparable (i.e., similar) assets, liabilities or a group of assets and liabilities, such as a business.• Income approach - Valuation techniques that convert future amounts (e.g., cash flows or income and expenses) to a single current (i.e., discounted) amount.

  • Income approach, comparative approach and cost based approach were used to estimate the fair value of those non-current assets.

  • The history of cooperation between them allows an appreciation of the relevance of the policy mix for the composition of final demand and output, and for interactions between monetary and fiscal policies.In Poland, the policy mix has largely been determined by monetary and fiscal authorities’ perceptions of each other’s credibility.


More Definitions of Income approach

Income approach means the appraisal process of discounting an estimate of future benefits into an expression of present worth.
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Income approach means an approach to valuing real estate which requires an appraiser to: (1) Analyze comparable
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Income approach shall have the meaning set forth in Section forth in 1.1.39 Section 9.6. “INSURANCE REASSESSMENT DATE” shall have the meaning set 1.1.40 “LATE FEE” shall have the meaning set forth in Section 4.5. 1.1.41 “LEASE” shall mean this Lease Agreement. 1.1.42 “LEASE YEAR” shall have the meaning set forth in Section 2.1. 1.1.43 “LESSEE” shall have the meaning set forth in the first paragraph of this Lease. Lease.
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Income approach means the value of a taxpayer's building(s) is/are developed by using income and expense information obtained from commercial businesses across the state.
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Income approach means an approach that provides an indication of value by converting future cash flows to a single current capital value.
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Income approach means method of doing valuation of a parcel using the income generated by that type of parcel;
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Related to Income approach

  • Growth means the rating a school will receive based on longitudinally matched student data comparing current performance to the previous year’s for the purpose of determining student academic growth.

  • Pre-approval means written notification via a pre-approval letter to Customer that Ameren Illinois has reviewed Customer's Application and determined that the project meets the program eligibility requirements for a maximum pre-approved incentive amount if the project is completed by the estimated completion date and all final application paperwork is submitted and approved.

  • Age appropriate means of the right size, child sized, or adapted so that a child can use safely, and suitable to the chronological age range and developmental characteristics of a specific age group of children or child. This means the materials/equipment should interest and challenge children in terms of their age and abilities. Any materials/equipment with a specified age range by the manufacturer must be followed when being used by children.

  • Indicators of student progress and growth means the results of assessment(s) of students as defined in N.J.A.C. 6A:8, Standards and Assessment.

  • Plan for moderate income housing means a written document adopted by

  • Marihuana establishment means a marihuana grower, marihuana safety compliance facility, marihuana processor, marihuana microbusiness, marihuana retailer, marihuana secure transporter, or any other type of marihuana-related business licensed by the department.

  • Historically disadvantaged individuals (HDIs means all South African citizens –

  • Industrial establishment means a workshop or other establishment in which the work of making, altering, repairing, ornamenting, finishing or packing or otherwise treating any, article or substance with a view to its use, sale transport, delivery or disposal is carried on or where any such service is rendered to a customer, and includes such other class or classes of establishments as Government may, by notification in the official Gazette, declare to be industrial establishments for the purposes of this Act, but does not include a factory;

  • Annual Business Plan means the development plan and budget report for Party B’s Business in the next calendar year which is prepared by Party B with the assistance of Party A pursuant to this Agreement before November 30 of each year.

  • Cannabis establishment means a cannabis cultivator, a cannabis manufacturer, a cannabis wholesaler, or a cannabis retailer.

  • Moderate income housing means housing affordable,

  • Food service establishment means a fixed or mobile restaurant, coffee shop, cafeteria, short order cafe, luncheonette, grill, tearoom, sandwich shop, soda fountain, tavern, bar, cocktail lounge, nightclub, drive-in, industrial feeding establishment, private organization serving the public, rental hall, catering kitchen, delicatessen, theater, commissary, food concession, or similar place in which food or drink is prepared for direct consumption through service on the premises or elsewhere, and any other eating or drinking establishment or operation where food is served or provided for the public. Food service establishment does not include any of the following:

  • Business Unit means the assets constituting the business or a division or operating unit thereof of any Person.

  • educational establishment means any school, college or other educational body designated by the Minister by order either specifically or by reference to a class, for the purposes of this Act;

  • Historically Disadvantaged Individual (HDI) - means a South African citizen:

  • type-approval means the procedure whereby an approval authority certifies that a type of vehicle, system, component or separate technical unit satisfies the relevant administrative provisions and technical requirements;

  • Historically Disadvantaged Individual (HDI) means a South African citizen -

  • Cannabis production establishment agent means a cannabis cultivation facility

  • aerodrome control service means air traffic control service for aerodrome traffic;

  • Temporary food service establishment means a food service establishment that operates at a fixed location for a period of time of not more than 14 consecutive days in conjunction with a single event or celebration.

  • Profit Sharing Plan means a profit-sharing plan that is qualified pursuant to 26 U.S.C. § 401 of the Internal Revenue Code and subject to the Employee Retirement Income Security Act, and which provides for employer contributions in the form of cash, but not in the form of stock or other equity interests in a Medical Marijuana Business.

  • Transit-oriented development means infrastructure improvements that are located within 1/2 mile of a transit station or transit-oriented facility that promotes transit ridership or passenger rail use as determined by the board and approved by the municipality in which it is located.

  • Disadvantaged Business Enterprise (DBE) means a small business concern pursuant to ORS 200.005(1), which is at least 51 percent owned by one or more socially and economically disadvantaged individuals, or, in the case of any corporation, at least 51 percent of the stock of which is owned by one or more socially and economically disadvantaged individuals and whose management and daily business operations are controlled by one or more of the socially and economically disadvantaged individuals who own it.

  • Date of establishment means July 1, 1962.

  • Productivity as defined in ORS 427.005 means:

  • Moderate-income household means a household with a total gross annual household income in excess of 50 percent but less than 80 percent of the median household income.