The Calculation of Functional Depreciation in Residential Building Appraisal 住宅建筑估价时功能折旧的计算方法初探
The concept of the excess of operating cost is often applied in calculating the functional depreciation when DCR is used. This article shows how to calculate the leasehold cost of enterprises and analyzes its excess of operating cost. 超额运营成本的概念,在重置成本法功能性贬值计算中经常应用,本文在计算企业租赁成本时,也对其超额运营成本进行了分析。
Functional depreciation is an important aspect to real estate appraisal, but there is no mature method so far. 功能折旧是用成本法进行房地产估价时必须处理的问题,但目前尚无成熟的计算方法。