Journal of Property Tax Assessment & Administration
Abstract
This study addresses the procedure for determining discount rates for properties in industries under stress. A simple example with fixed and variable costs, which could represent a company in any of these industries, is used to demonstrate the difficulties of using standard approaches for estimated cost of capital.
First Page
53
Last Page
60
Keywords
Capitalization, Valuation of commercial property
Recommended Citation
Heaton, H. B. (2006). Determining discount rates for valuing properties in distressed industries. Journal of Property Tax Assessment & Administration, 3(2), 53-60. Retrieved from https://researchexchange.iaao.org/jptaa/vol3/iss2/4
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