000 00840cab a2200217 4500
001 A343
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u28572
041 _aeng
100 _aKapplin, Steven D.
245 _aEntrepreneurial profit, redux
260 _c1992
350 _a0
490 _aAppraisal Journal
_v60(1) January 1992, 14-24(11)
520 _aAttempts to clarify the confusion surrounding the treatment of entrepreneurial profit in the cost approach. Entrepreneurial profit is not an accounting item. Rather, it is an economic concept implicit in the estimation of market price for the unit of production as well as being a residual of the production process.
650 _aCOST APPROACH
650 _aVALUATION METHODS
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c19214
_d19214