000			01382cab a2200265 4500
001			ABS44171
008			090401t xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u45630
041			_aeng
100			_aHarker, N.J.
245			_aValuation of varying profit rents
260			_c9(1) Autumn 1990; 9(2) Winter 1990/91, 137-144(20)
350			_a0
490			_aJournal of Property Valuation and Investment _v9(1) Autumn 1990; 9(2) Winter 1990/91, 137-144(20)
520			_aThe valuation of variable profit rents in leasehold interests is an area which has caused significant problems for the valuation profession. Use of traditional dual rate valuations results in a mathematical error within the valuation and an under-valuation of the interest. Various attempts have been made to overcome this error and this paper analyses and appraises each method in turn before concluding which method should be adopted. Part 1 carries out a comparative study of the four main methodologies and part 2 analyses the problem of negative contributions to the sinking fund . References. (Journal abstract)
650			_aANNUAL EQUIVALENT METHOD
650			_aDOUBLE SINKING FUND METHOD
650			_aPANNELLS METHOD
650			_aSINKING FUND METHOD
690			_aRATING AND VALUATION
700			_aNanthakumaran, N.
700			_aRogers, S.
942			_n0
948			_c04/03/1997
999			_c28892 _d28892