Valuation of Leased Railroad Property

Thirteenth valuation of the railroad retirement system.

The most recent valuation of the financial condition of the railroad retirement system reveals that an existing actuarial deficiency will become more pronounced over time unless corrective action is taken. After projecting the progress of the fund under present law and certain assumptions about the future, the Railroad Retirement Board has concluded that the present value of benefits can be mai...

Petroleum Property Valuation

Methods and Techniques for Contaminated Property Valuation

As noted in the previous edition of “Environment and the Appraiser,” 1 assignments involving contaminated properties, or properties that may be impacted by environmental contamination, often require specialized valuation methods and techniques. The Appraisal Standards Board provides guidance on this issue in Advisory Opinion 9 (AO-9), “The Appraisal of Real Property That May Be Impacted by Envi...

Use of Artificial Intelligence in Real Property Valuation

Real properties possess value which is dependent on numerous factors. Investors and owners of the property are interested in the maximum returns, it would fetch. Considering the amount of money involved in real estate, there is a need of accurate prediction of returns and associated risks. This necessitates use of Artificial Intelligence (AI) prediction models. This study attempts to analyze an...

The Valuation of Intellectual Property in Offshoring Decisions

Executive Summary Businesses engaging in outsourcing of professional service activities to organizations in foreign countries have focused primarily on the issues of cost and the number of jobs affected. However, significant transfers of intangibles occur in many service-based offshoring arrangement as well. Some of these intangibles are considered intellectual property (IP). The transfer of IP...