Tiêu đề Book Land & Building.pdf ✅

Page 1 of 497 Divya Jyoti Foundation VALUATION OF LAND AND BUILDING FOR IBBI EXAMINATION By: DIVYA JYOTI FOUNDATION REGISTERED VALUERS ORGANISATION
Page 2 of 497 Divya Jyoti Foundation Chapter 1 INTRODUCTION AND BASICS OF VALUATION 1 1.01 What is Valuation 1 1.02 Principles 2 1.03 Valuation 3 1.04 Cost, Price and Value 8 1.05 Values 10 1.06 Basic Elements of Value 22 1.07 Factors Affecting Valuation 24 1.08 Highest and Best Use 32 1.09 Value in Use 32 1.10 Value in Exchange 33 1.11 property 33 1.12 Approaches To Valuation 36 1.13 Right & Interest in Real Estate 36 1.14 Types of Ownership 37 1.15 Possession 41 1.16 Occupancy 41 1.17 Estates in Property 43 1.18 Urban Infrastructure and its Influence on Value of Real Estate 45 1.19 Real Estate Market and its Characteristics 47 1.20 Types of Market 53 1.21 Demand & Supply Curve 54 Chapter 2 CONSTRUCTION AND USE OF VALUATION TABLES 58 2.1 Simple Interest 58 2.2 Compound Interest 60 2.3 Present Value of a Rupee 63 2.4 Amount of Re.1 Working 66 2.5 Annual Sinking Fund Working 68 2.6 Summary of Above Formulas 70 2.7 Years Purchase Present Value of an amount of Re.1/year (Single Rate Basis) 71 Chapter 3 MARKET APPROACH TO VALUATION 78 3.1 Various Methods under Market Approach 78 CONTENTS PAGE Preface 12 Acknowledgement 13 Disclosure 13 Syllabus 14
Page 3 of 497 Divya Jyoti Foundation 3.2 Sales Comparison Method 79 3.3 Development Method (Residual Technique) 111 3.4 Belting Theory 121 3.5 Limitations of Market Approach 125 Chapter 4 INCOME APPROACH 128 4.1 The Main Steps in Income Capitalization Method 129 4.2 Under Income Approach there are three Principal Methods 129 4.3 Few Terms used commonly in Income Approach 130 4.4 Valuation of Lease hold Properties 139 4.5 Yield 146 4.6 Various Outgoings 148 4.7 Investment Decisions 155 4.8 Profit Method 158 Chapter 5 COST APPROACH 163 5.1 Various Terminologies 165 5.2 What is Depreciation 167 5.3 Net Present Value 167 5.4 Types of Estimating Cost of Construction 168 5.5 Life Terminologies 174 5.6 Depreciation 175 5.7 Important Methods of Depreciation 178 5.8 Limitations of Cost Approach 189 Chapter 6 PURPOSE OF VALUATION 191 6.1 Uses of Valuation Report in the Sale of Property 191 6.2 Uses of Valuation Report in the Purchase/ Sale of Property 191 6.3 Valuation for Central Government Taxation under Direct Taxes Laws 192 6.4 Valuation Reports used for Fixing Rents and for the Purpose of Forecasting Earnings 192 6.5 Valuation for Insurance Purpose 192 6.6 Valuation under Land Acquisition Act 193 6.7 Valuation in Connection with Mortgages 193 6.8 Valuation for Partition of Properties 194 6.9 Valuation for Mergers/Take-overs/Acquisition by Companies 194 6.10 Valuation for Liquidation 194 6.11 Valuation for Leasing Properties and Fixing Lessors /Lessee Interests 194 6.12 Valuation Requirement in Probate /Matters 195