Academic literature on the topic 'Determining the amount of rent regulated rents'

Abstract This article describes the methods for estimating the value of a forest, the accuracy of which is critical for purchases and sales, credit security, determining the shares in the division of forest real estate, as well as in determining the amount of compensation for losses in forest property. Compensation for property losses also includes past events that occurred before the Second World War, such as nationalization or loss of the forests in the eastern territories of the Second Polish Republic due to border changes. An equally important objective of forest valuation, which has recently gained in importance, is the inclusion of its value in a forest holding balance sheet. However, due to the lack of fully objective market prices for forest property, this work focused on the analysis of the quantitative and qualitative characteristics of the forest market and the methods of calculating the income (rent) value of the forest. Examples of commercial transactions from the forest market in the USA, Austria and Germany are included. The study presents a historical outline of forest valuation with particular emphasis on methods based on the income value, including forest rents. Furthermore, we discuss the formula of the perpetual capitalization of annuity and periodic annuity, including the impact of various net income calculations, that is, in arrears or in advance

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

Purpose – The purpose of this paper is to exam the financial impact on the owner/lessor who is considering a partial energy upgrade to an existing medical office building. The owner who leases the building using a triple net lease does the upgrade prior to leasing the building, with the expectation of earning higher rents. How much should the owner who leases the property spend for a given rent per square foot increase? Design/methodology/approach – The empirical study highlights the impact of key financial variables on the dependent variable medical office construction spending put in place in the USA. The independent variables prime interest rate, cost of natural gas per therm and electricity cost per KWH, resale building prices are significant variables when predicting medical office construction spending. A case study using a cost-benefit model is developed. It inputs corporate income tax rates, incorporates a debt service coverage ratio, prime interest rate, analyzes investment tax credit (ITC) and rebate scenarios and varies the level of rental income and energy savings. The case study results provide insight into which factors are enabling higher net construction spending when considering a green energy retrofit project. Both the regression model and the case study model focussed on the owner of a building who rents medical office space to tenants using a triple net lease. The owner/lessor paradigm analyzes revenue enhancements, the tax implications of having these savings and benefits associated with borrowing when financing the green retrofit. The availability of low cost borrowing, increases in the ITC percent and rebates and increases in rent per square foot have an impact on potential energy upgrade spending. Findings – The empirical model finds the independent variables to be significant. Utility cost, resale value of office buildings, the prime interest rate, business bankruptcy court filings and unemployment rate fluctuations adequately explain movements in medical office building spending for the years 2000 through 2015 yielding a R2 of 73.8 percent. The feasibility case study indicates that the energy saving levels and ITCs not income tax rates are the primary drivers for a partial energy retrofit. Research limitations/implications – Market incentives are a function of the cost of energy. If the cost of energy drops, then the profit incentive to conserve energy becomes less important. The role of tax credits, rebates, property tax reductions and government directives, then become primary incentives for installing energy upgrades. The owner of an empty building assumes all of the operating costs normally paid by a tenant under a triple net lease. This possibility was not included in the replacement cost-benefit model used in this paper. Practical implications – The feasibility of doing an energy upgrade to an existing building requires that a cost-benefit analysis be undertaken. The independent variables that are significant when doing a regression model or proxies for these variables are incorporated into a present value model. The results in Table V can be used as an initial template for determining how much to spend per square foot when doing an energy upgrade. The square foot amounts can be applied to different size office buildings. The corporate income tax rate or a personal income tax rate has minimal impact on energy construction upgrade spending. Social implications – More energy efficient office buildings reduce the amount of greenhouse gases released into the atmosphere. Energy efficient buildings also conserve on scarce fuel reserves. ITCs and rebates limit the role of government in directing decisions to do energy upgrades. The market mechanism to some degree can help encourage energy conservation through asset upgrades. Originality/value – The paper incorporates an empirical model which is a form of technical analysis to examine independent variables that explain medical office building spending with a case study structured on expected revenues and costs which takes a fundamental approach to understanding the relationship between the dependent variable and its independent variables. The regression model combines factors that impact the demand for energy efficient medical buildings from an owner/lessor perspective which includes resale values of existing buildings, business bankruptcy filings and unemployment rates. Supply independent variables include the prime interest rate and electricity per KWH and natural gas per therm. The regression model found these variables to be significant. The case study uses the same independent variables or close proxy variables to determine the maximum financially feasible per square foot spending that can be invested in energy upgrades.

The motivation of this diploma thesis is the end of price regulation on December 31, 2012 lease revenues resulting from this one and the possibility of disputes over the normal rent. The aim of this work is an effort to raise awareness of the normal rent for apartments in the area of Brno-Center. Determine factors that affect the attainment of rental dwellings without a price control system design using the system of essential values "SPV". Based on the selection of appropriate resources to create a database for pricing documentation and analysis of the significant influences that affect the total amount of rent and rent of the unit. These influences are the apartment layout, location and condition of the apartment. The contribution of this work is to create materials and price impact assessment prior to the rental unit and rents, which may serve as a source for other expert tasks.