Regulations on Real Estate Appraisal Article 64
For investment on land or buildings whose cost is not commensurate with the normal revenue, the cost is allowed not to be included in total cost or be deducted by depreciation, which should be detailed in the appraisal report.
中文原文 不動產估價技術規則第64條
因特殊狀況致土地或建物投資無法產生相對正常報酬之成本，於成本估價時得不予計入或於折舊中扣除，並應於估價報告書中敘明。