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Additional expenses are costs those beside a main load develop, another proof to follow can, with resuming beginnings be considered do not need according to etc. variously there sometimes also still are the definitions of additional expenses in the different ranges and after the view of the user or legal regulations in their temporal dependence.
Here primarily according to the operating cost regulation the reallocationable operating cost is differentiated from the not reallocationable rationing costs.
In the valuation however the operating cost can quite again the rationing costs in addition-steps, after the valuation regulation - yardstick is here the reduction of the yield. Completely to silence of the fact that this regulation reaches also into Germany only if a valuation has the term of the market value protected after the building law book to the article.
Since this market value has however only the finished building to the article, istGrundlage of the cost planning in Germany the DIN 276, which proves different building additional expenses in the cost element 7. One of your sub-groups are the architect and engineer achievements, who may not consider these additional expenses after HOAI during the fee computation. It corresponds the multilayeredness of the term, if in a fee computation again additional expenses emerge e.g. for duplication and journeys.
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A» Account of heating costs» Additional expenses » Age depreciation » Age value factors » All Risk Yield » Assessment of company value » Asset value method » Average value method |
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