[DOWNLOAD] "Quantifying Net Income Attributable to Business Intangibles for a Hotel-Operated Full-Service Day SPA." by Appraisal Journal " Book PDF Kindle ePub Free

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eBook details

• Title: Quantifying Net Income Attributable to Business Intangibles for a Hotel-Operated Full-Service Day SPA.
• Author : Appraisal Journal
• Release Date : January 22, 2005
• Genre: Business & Personal Finance,Books,
• Pages : * pages
• Size : 253 KB

Description

abstract For competitive reasons, upper-upscale and luxury hotels are increasingly adding full-service day spas. Because spas present the opportunity for a separate profit center, appraisal analysis is necessary to determine the existence of business intangibles and their magnitude. The Uniform Standards of Professional Practice (USPAP) requires, depending on the circumstances, that appraisers identify non-realty (tangible and intangible personal property) included in an appraisal and, if appropriate, the effect on value of such non-realty. Based on an actual assignment, this article provides a straightforward methodology for such identification and quantification, followed by a test of reasonableness.

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