The court found that Lender's appraiser's categorical exclusion of downtown and midtown comparables
rendered Lender's appraisal unreliable and internally inconsistent.
The most common method of adjusting the working capital of comparable
companies to the level of the tested party is performed using the interest rate of either the tested party or the comparables
You can also use the system tools to plot your subject and comparable
properties on a map, again with the ability to order the comparables
as you desire.
Figure 3 shows the highest and lowest performing metro areas among the comparables
. Each area's performance is measured by gain or loss of the share of the U.S.
As a practical matter, the MTM method rarely will apply, requiring testing under the comparable
profit interval in most cases.
The Givants' appraiser examined six comparable
sales for the 2012 tax year and five comparable
sales for the 2013 tax year, all of which were located in the Borough.
The New Regulations permit the use of buy-sell distributors as comparables
for these kinds of services transactions, if functionally similar, which may be pertinent in commissionaire situations.
* The Service will assist the SBT in selection and evaluation of comparables
or the computation of adjustments.
Plaintiff did not obtain any information of the comparables
' physical interior or exterior, nor did he personally inspect the comparables
* External comparables
(i.e., costs borne by unrelated companies operating under similar circumstances, in the same country, for comparable
1.4824(c)(2)(iii)(A) analyzes comparable
intangible property under comparable
In taking this analysis of comparables
to extremes, enter Parcels C, D and E, each also having a highest and best use for commercial development Parcel C is located on a major thoroughfare near the intersection of another major arterial street at the center of business activity.