受污染资产评估简介

• 作 者: James V.Samsal 何帅 纪益成
• 机 构: 威斯康辛州税务局财产税局,厦门大学评估研究中心,
• 出 处: 经济资料译丛
• 发表日期: 2012年02期
• 关键词: 资产评估 功能性贬值 和州 浴室 污染损失 修复成本 车库 有效毛收入 潜在毛收入 贴现法

由于我们大部分人都读过或者是从电视上看过大型污染报道,这些污染损失了成千上万美元,加上联邦和州机构都牵涉其中,,所以,我们一听到“污染”这个词,就开始担心受污染资产可能卖不出去,不得不做一个大降价处理。但是,事实并不总是这样。正如物理性贬值的程度和功能性贬值程度会不一样那样,污染的程度也会不一样。

As most of us have read or seen large-scale pollution reports on television, which have lost thousands of dollars of pollution and are implicated by both federal and state agencies, we hear “pollution” "The word began to worry about the pollution of assets may not be sold, had to do a big price reduction. However, this is not always the case. Just as the degree of physical devaluation is different from that of functional devaluation, the degree of pollution will be different.