Valuation of intangible assets for property tax purposes.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on April 1, 1994. The length of the article is 3453 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Accountants use either of two common methods in the valuation of taxpayers' intangible assets for property tax purposes. The unitary method is an indirect approach where the total value of the taxpayer's business is calculated. This is otherwise known as ad valorem property tax assessment. The other method is known as the summation method and it involves the separate identification and quantification of the legally required values for each of the taxpayer's measurable assets.

Citation Details
Title: Valuation of intangible assets for property tax purposes.
Author: James G. Rabe
Publication:The National Public Accountant (Magazine/Journal)
Date: April 1, 1994
Publisher: National Society of Public Accountants
Volume: v39 Issue: n4 Page: p26(5)

Distributed by Thomson Gale