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  2. Rental value - Wikipedia

    en.wikipedia.org/wiki/Rental_value

    Rental value is the fair market value of property while rented out in a lease. More generally, it may be the consideration paid under the lease for the right to occupy, or the royalties or return received by a lessor ( landlord ) under a license to real property . [ 1 ]

  3. Fair market value: What it is, how it’s calculated - AOL

    www.aol.com/finance/fair-market-value-calculated...

    Key takeaways. A home's fair market value is, in a nutshell, the price that a buyer would pay a seller in an open market. Many factors go into determining it, including location, size, age ...

  4. Gross annual value - Wikipedia

    en.wikipedia.org/wiki/Gross_annual_value

    The standard rent payable under the Rent Control Act; If a property is self-occupied then the GAV is considered to be nil. [2] In Falkirk in Scotland the Gross Annual Value is used to calculate council house rent based on factors such as house type, age, structure, number of apartments, overall floor area, location and type of heating. [3]

  5. Fair market value - Wikipedia

    en.wikipedia.org/wiki/Fair_market_value

    The fair market value of property is the price at which it would change hands between a willing and informed buyer and seller. The term is used throughout the Internal Revenue Code , as well as in bankruptcy laws, in many state laws, and by several regulatory bodies.

  6. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    Tax assessors for taxing jurisdictions determine property values in a variety of ways, but are generally required to base such determinations on fair market value. [12] Fair market value is that price for a willing and informed seller would sell the property to a willing and informed buyer, neither being under any compulsion to act. Where a ...

  7. California FAIR Plan insurance: What it is and how it works - AOL

    www.aol.com/finance/california-fair-plan...

    Fair rental value coverage: Available for rental properties, ... choose an appropriate amount of coverage and endorsements and calculate the fair market value of your home. Once the application is ...

  8. Capitalization rate - Wikipedia

    en.wikipedia.org/wiki/Capitalization_rate

    Capitalization rate (or "cap rate") is a real estate valuation measure used to compare different real estate investments.Although there are many variations, the cap rate is generally calculated as the ratio between the annual rental income produced by a real estate asset to its current market value.

  9. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

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