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Assessment Journal

Authors

Gaylord A. Wood

Keywords

Valuation of personal property, Valuation of public utilities, Replacement cost approach to value, Assessment reviews and appeals

Abstract

Entrepreneurial profit can be calculated in three ways: by calculating it directly from the market, by using the income shortfall method, or by calculating additional rates of return (cash flow).

Notes

This paper was presented at the IAAO’s 7th Annual Public Utility Seminar.

First Page

29

Last Page

34

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