CAN BE USED THE INCOME APPROACH IN PLANT,MACHINERY AND EQUIPMENT VALUATION

Sorin Adrian Achim
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Sorin Adrian Achim: Babes-Bolyai University Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2015, vol. 2, issue 43, 26-35

Abstract: In this paper we put in discussion some cases “when it can” or “when it can’t” be used the income approach in plant, machinery and equipment valuation. After a presentation of the particularities of the plant, machinery and equipment valuation we describe the income approach and we present some case studies about when it can or it can’t be use the income approach in this field. To support our conclusions we use some findings of a study that we conducted to identify the particularities of the plant, machinery and equipment valuation activity in Romania.

Keywords: plant, machinery and equipment valuation particularities; income approach; case studies (search for similar items in EconPapers)
JEL-codes: D46 M49 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2015:i:43:p:26-35

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