Regulations on Real Estate Appraisal Article 70
The method of land development analysis is estimate the land development analysis value prior to development or construction, by deducting the direct cost, indirect cost, capital interest and profit during the development period, from total sales price of properties after completion of development or construction. This analysis acknowledges the changes in utility of land through development or improvement in accordance with legal use and density of the land.
中文原文 不動產估價技術規則第70條
土地開發分析法，指根據土地法定用途、使用強度進行開發與改良所導致土地效益之變化，估算開發或建築後總銷售金額，扣除開發期間之直接成本、間接成本、資本利息及利潤後，求得開發前或建築前土地開發分析價格。