absract This article demonstrate...

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This article demonstrates that the same value indication can be evolveed in the sales comparison approach by way of using either dollar or percentage adjustments. However, the dollar adjustments are summ while the equivalent percentages should be multiplied. Each time an independent, market-derived adjustment is made to a sale price, a recently made known base is established. This article demonstrates that the adjustment proces in the sales comparison approach is simply the application of base adjusting.

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The sales comparison approach is probably the greatest in number commonly used technique for developing an indication of value in the valuation proces This technique is based forward ...