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The Apportionment of Real Estate Value Between Land and Buildings

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  • Adrian VASCU

Abstract

The most often encountered "exercise" that professional valuers face is allocation between land and buildings. This operation is performed for various purposes, most of them related to financial reporting. There is no theory related to this allocation process that can be used in a unitary manner by valuers in their activity. This is the reason why, in the present article, we have selected several frequent situations which were treated in different manners, some of them being wrong, in our opinion. Thus we have analyzed and provided an explanation and an approach method of the value allocation issue between the land and constructions built on it, in the case of real estates located on the ground floor of blocks (the land being owned as an undivided interest), as well as for the real estate of which the related land was leased.

Suggested Citation

  • Adrian VASCU, 2012. "The Apportionment of Real Estate Value Between Land and Buildings," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 7(1), pages 32-47.
    • Handle: RePEc:vaj:journl:v:7:y:2012:i:1:p:32-47
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    More about this item

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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