Valuation Policy
The valuation guidelines (WertR 2006) provide a basis for the determination of the market values of land and land-related rights and encumbrances by the appraisal committees . They are to be observed when they have been arranged. They also contain principles for determining expropriation compensation .
The attachments contain u. a.
- the management cost catalog
- the average total useful life of the various building types
- Duplicator tables
- the scheme for determining the gross floor area (GFA)
- the normal production costs NHK 2000
- Tables for calculating age depreciation , discounting factors
- Depreciation divisors
- Conversion coefficient ( GFZ : GFZ)
- the abbreviated 1998/2000 mortality table
- Calculation information in the area of heritable building rights and land registry charges.
The real asset guideline replaces numbers 1.5.5 paragraph 4, 3.1.3, 3.6 to 3.6.2 as well as annexes 4, 6, 7 and 8 of the valuation guidelines 2006 (WertR 2006).
