ارزیابی از ساختمان های در حال پیشرفت

The author of the article reviews and evaluates the methods with which the value of works in progress can be estimated well, and which can replace the static, simplistic approach currently used by appraisers. While comparative methodology is not suitable to tackle the problem, as the first practical step, in the net replacement cost based valuation approach the Market Value of the land, as value-forming factor, must continuously be examined. The income-based calculation approach can easily be made suitable for the determination of the Market Value of works in progress.