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Timing Is Everything: The Role Of Interim Use In The Highest And Best Use Conclusion

Author

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  • David C. Lennhoff
  • Richard L. Parli

Abstract

The purpose of this article is to propose the formal incorporation of the concept of interim use into the definition of highest and best use. It seems like an unnecessary task, but nowhere in the body of knowledge is the relationship expressed explicitly. This article discusses the reasons in support of the incorporation.

Suggested Citation

  • David C. Lennhoff & Richard L. Parli, 2020. "Timing Is Everything: The Role Of Interim Use In The Highest And Best Use Conclusion," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 15(1), pages 38-70.
    • Handle: RePEc:vaj:journl:v:15:y:2020:i:1:p:38-70
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    More about this item

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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