Regulations on Real Estate Appraisal Article 69
The calculation formula of cost value is as follows:1. Land value = land total cost.2. Building cost value = building total cost - building accrued depreciation.3. Built-up property total cost = Land value + building cost value The land value stated in the previous paragraph may be estimated by sales comparison approach or income approach if land value is difficult to ascertain, and the details should be specified in the appraisal report. When sales comparison approach or income approach is employed to estimate the land value, the rationality of advertisement fee, sales fee, management fee, tax, capital interest and profits associated with land needs to be considered.When the formula in paragraph 1 is applied to estimate land value, the value diminution of capital invested on land may be taken into account and deducted from land total cost.
中文原文 不動產估價技術規則第69條
成本價格之計算公式如下：
一、土地價格＝土地總成本。
二、建物成本價格＝建物總成本—建物累積折舊額。
三、房地成本價格＝土地價格＋建物成本價格。
前項土地價格之求取有困難者，得以比較法或收益法計算之，並於估價報告書中敘明。
以比較法或收益法計算土地價格者，並需考量土地部分之廣告費、銷售費、管理費、稅捐、資本利息及利潤之合理性。
依第一項規定計算土地價格，得考量已投入土地開發改良因時間經過造成之減損，並於土地總成本中扣除。
一、土地價格＝土地總成本。
二、建物成本價格＝建物總成本—建物累積折舊額。
三、房地成本價格＝土地價格＋建物成本價格。
前項土地價格之求取有困難者，得以比較法或收益法計算之，並於估價報告書中敘明。
以比較法或收益法計算土地價格者，並需考量土地部分之廣告費、銷售費、管理費、稅捐、資本利息及利潤之合理性。
依第一項規定計算土地價格，得考量已投入土地開發改良因時間經過造成之減損，並於土地總成本中扣除。