Regulations on Real Estate Appraisal Article 108

The cost approach is in principle applied to building valuation.The auxiliary installations could be included in building valuation.
中文原文 不動產估價技術規則第108條
建物估價,以成本法估價為原則。
辦理建物估價時,其附屬設施得一併估計之。

English translation for reference only; the Chinese text prevails. Not legal advice.