Simplify each expression using addition, subtraction, multiplication, or division.

Size: px
Start display at page:

Download "Simplify each expression using addition, subtraction, multiplication, or division."

Transcription

1 A rational epression is of the form polynomial ; a fraction of polynomial epressions. polynomial To simplify a rational epression means 1. The answer is in lowest terms ; the numerator and denominator have no common factors.. Usually, the answer may be left factored. Simplify each rational epression. 60 E 1: 0 E : E : y 5 y 15 E 4: 1 4rr r r Simplify each epression using addition, subtraction, multiplication, or division E 5: E 6: E 7: E 8: Divide: 5a 1a 4 5a 0a 4 4 a 16 a a 1

2 For addition and subtraction (as noted earlier), you need to find a least common denominator (LCD) and re-write both rational epressions with that LCD before adding or subtracting. Here are a few eamples of finding an LCD. Find the least common denominator of each problem. E 9: 1 1 n n 10 n 4n 4 n 5n 4 E 10: Add or Subtract: m 5m 40 E 11: m m m 4

3 4 8 E 1: E 1: 6 9 9

4 Many mathematicians do not consider an epression left with a radical in its denominator to be simplified. Clearing a radical from a denominator is called rationalizing the denominator. Eamine the following eample. E 14: or E 15: Rationalize the denominator: 5 8 (It is easier to rationalize the denominator if the radicals are simplified first.) E 16: Rationalize the denominator. Assume the variable is positive. 18 4

5 E 17: Rationalize the denominator. 4 9 Conjugates are epressions of the form a b and a b. When rationalizing epressions with a sum or difference in the denominator (with square roots), the numerator and denominator must be multiplied by the conjugate of the denominator. Why do we do this? Because the product of conjugates is always a rational number or epression (no roots). Eamine the following. ( 11)( 11) ( 6)( 6) When multiplying conjugates with square roots, the square root is always eliminated! When rationalizing a denominator with a binomial denominator with a square root, multiply numerator and denominator by the conjugate of the denominator. See the eample 18 below. E 18: t 5 ( t 5) ( t 5) t 5 ( t 5) ( t 5) t t t In the denominator, the 'inner' and 'outer' products were eliminated. 5 t10 t 5 t 5 t 5

6 E 19: Rationalize the denominator. 4 4 E 0: Rationalize the denominator and simplify Occasionally in calculus there is a need to rationalize the numerator. E 1: Rationalize the numerator in this epression. Simplify. 4 6

7 A comple fraction or comple rational epression is a quotient in which the numerator and/or the denominator is(are) a fractional epression or epressions. To simplify a comple rational epression, combine the numerator and/or the denominator into a single quotient (one fraction). Convert to a division problem and perform the division. E : Simplify the following epression. ( h) h E : Simplify the following. 7 7 h h 7

8 a E 4: Simplify: a a E 5: Simplify this epression. 1 a1 a 8

9 9 E 6: Simplify this comple epression. 1 1 b a a b a b E 7: Simplify: 1 4 E 8: Simplify: y y y y

10 E 9: Simplify: E 0: Simplify: ( h) 5( h) ( 5 ) h Epress each as a quotient. (Eamples 10 11) 4 E 1: E : 10

11 For this net type of eample, usually the answer should be left in factored form. E : 7 These net types of eamples will occur often in calculus when finding some types of derivatives. E 4: Factor the epression below. (6 5) ()( 4)( ) ( 4) ()(6 5) (6) E 5: Factor the epression below. 4 ( 1) ( ) ( 1)( ) 11

12 E 6: Factor the epression below. ( ) ( ) ()( ) ( ) ( ) E 7: Epress as a quotient: / 1/ E 8: Simplify the epression. (6 5) ()( 4)( ) ( 4) ()(6 5) (6) 1

Matapos ang Pagbubungkag ng Damikay tayo ay tutungo sa Rational Expressions MATH DIVISION, IMSP, UPLB

Matapos ang Pagbubungkag ng Damikay tayo ay tutungo sa Rational Expressions MATH DIVISION, IMSP, UPLB Matapos ang Pagbubungkag ng Damikay tayo ay tutungo sa Rational Epressions 1 RATIONAL EXPRESSIONS Upon completion, you should be able to Simplify rational epressions Perform addition, subtraction, multiplication,

More information

1. 6 RATIOnAl expressions

1. 6 RATIOnAl expressions 58 CHAPTER 1 Prerequisites learning ObjeCTIveS In this section, ou will: Simplif rational epressions. Multipl rational epressions. Divide rational epressions. Add and subtract rational epressions. Simplif

More information

Chapter 14 RATIONAL EXPRESSIONS AND EQUATIONS

Chapter 14 RATIONAL EXPRESSIONS AND EQUATIONS Name: Instructor: Date: Section: Chapter 4 RATIONAL EXPRESSIONS AND EQUATIONS 4 Multiplying and Simplifying Rational Epressions Learning Objectives A Find all numbers for which a rational epression is

More information

Prerequisites. Introduction CHAPTER OUTLINE

Prerequisites. Introduction CHAPTER OUTLINE Prerequisites 1 Figure 1 Credit: Andreas Kambanls CHAPTER OUTLINE 1.1 Real Numbers: Algebra Essentials 1.2 Eponents and Scientific Notation 1.3 Radicals and Rational Epressions 1.4 Polnomials 1.5 Factoring

More information

UNIT FIVE RATIONAL EXPRESSIONS 18 HOURS MATH 521B

UNIT FIVE RATIONAL EXPRESSIONS 18 HOURS MATH 521B UNIT FIVE RATIONAL EXPRESSIONS 8 HOURS MATH 5B Revised Nov4, 00 07 SCO: By the end of grade students will be epected to: B model (with concrete materials and pictorial representations) and epress the relationship

More information

Name: Date: Problem Set: Find the value of these expressions for the specified replacements of a, b, and c.

Name: Date: Problem Set: Find the value of these expressions for the specified replacements of a, b, and c. Rational Epressions KEY Module: Objective: Evaluating Rational Epressions To practice evaluating a rational epression for a given set of values Name: Date: Fill in the blanks. Use one of the words in parentheses

More information

y y x x infinite cloner

y y x x infinite cloner Learning Target: Practice simplifying algebraic epressions using algebra tiles and an Epression Comparison Mat to determine which of two epressions is greater. Learn how to record their work in order to

More information

Financial Bootcamp. Participant Guide SAMPLE

Financial Bootcamp. Participant Guide SAMPLE Financial Bootcamp Participant Guide September 2017 2017 National Apartment Association 2 Table of Contents Section 1: Welcome... 6 Participant Introductions... 6 Learning Goals and Objectives... 6 Section

More information

Financial Bootcamp. Facilitator Guide Instructions for Half Day Workshop Delivery

Financial Bootcamp. Facilitator Guide Instructions for Half Day Workshop Delivery Financial Bootcamp Facilitator Guide Instructions for Half Day Workshop Delivery September 2017 2017 National Apartment Association 2 Workshop Information Workshop Length: This workshop is designed to

More information

I R V. where I = Annual Net Income, R= Capitalization Rate and V= Value

I R V. where I = Annual Net Income, R= Capitalization Rate and V= Value Income Approach to Valuation Capitalization (Cap Rates) the short version! Capitalization is the process of converting net income into a meaningful value that correlates net income to the value of the

More information

Financial Bootcamp SAMPLE. Participant Guide

Financial Bootcamp SAMPLE. Participant Guide Financial Bootcamp Participant Guide March 2018 LIMITS OF LIABILITY AND DISCLAIMER OF WARRANTY 2017 by the National Apartment Association, 4300 Wilson Boulevard Suite 400 Arlington, VA 22203. All rights

More information

Financial Bootcamp. Facilitator Guide Instructions for Half Day Workshop Delivery

Financial Bootcamp. Facilitator Guide Instructions for Half Day Workshop Delivery Financial Bootcamp Facilitator Guide Instructions for Half Day Workshop Delivery March 2018 LIMITS OF LIABILITY AND DISCLAIMER OF WARRANTY 2017 by the National Apartment Association, 4300 Wilson Boulevard

More information

(3) 30 percent of the qualified fuel cell property expenditures made by the taxpayer during such year,

(3) 30 percent of the qualified fuel cell property expenditures made by the taxpayer during such year, 25D Residential energy efficient property (a) Allowance of credit In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount

More information

Lesson 1: Real Estate Math

Lesson 1: Real Estate Math Lesson 1: Real Estate Math The Language of Math Topics This section focuses on the following topics: Key Terms Overview Fractions Decimals Percentages Learning Objectives At the conclusion of this section

More information

MASTERING DEPRECIATION

MASTERING DEPRECIATION Final Examination (Optional) MASTERING DEPRECIATION Instructions: Detach the Final Examination Answer Sheet on page 217 before beginning your final examination. Select the correct letter for the answer

More information

Stat 301 Exam 2 November 5, 2013 INSTRUCTIONS: Read the questions carefully and completely. Answer each question and show work in the space provided.

Stat 301 Exam 2 November 5, 2013 INSTRUCTIONS: Read the questions carefully and completely. Answer each question and show work in the space provided. Stat 301 Exam 2 November 5, 2013 Name: INSTRUCTIONS: Read the questions carefully and completely. Answer each question and show work in the space provided. Partial credit will not be given if work is not

More information

Residential Energy Credits

Residential Energy Credits Form 5695 Department of the Treasury Internal Revenue Service Name(s) shown on return Residential Energy Credits OMB No. 1545-0074 Information about Form 5695 and its separate instructions is at www.irs.gov/form5695.

More information

DO NOT FILE THIS FORM IN 2019 WITH YOUR TAX RETURN

DO NOT FILE THIS FORM IN 2019 WITH YOUR TAX RETURN DO NOT FILE THIS FORM IN 2019 WITH YOUR TAX RETURN This IRS Tax Form is ONLY A DRAFT for 2019. This form will most likely be changed before its final version is ready to be used in 2019 with your 2018

More information

Initial sales ratio to determine the current overall level of value. Number of sales vacant and improved, by neighborhood.

Initial sales ratio to determine the current overall level of value. Number of sales vacant and improved, by neighborhood. Introduction The International Association of Assessing Officers (IAAO) defines the market approach: In its broadest use, it might denote any valuation procedure intended to produce an estimate of market

More information

CABARRUS COUNTY 2016 APPRAISAL MANUAL

CABARRUS COUNTY 2016 APPRAISAL MANUAL STATISTICS AND THE APPRAISAL PROCESS PREFACE Like many of the technical aspects of appraising, such as income valuation, you have to work with and use statistics before you can really begin to understand

More information

REAL PROPERTY TRANSFER TAX DECLARATION

REAL PROPERTY TRANSFER TAX DECLARATION City of Chicago Department of Finance REAL PROPERTY TRANSFER TAX DECLARATION (Form 7551) This manual is meant to assist the Taxpayer in the basic preparation of the 7551 Real Property Transfer Tax Declaration

More information

REAL ESTATE. Practice in Illinois. Modern EIGHTH EDITION

REAL ESTATE. Practice in Illinois. Modern EIGHTH EDITION Modern REAL ESTATE Practice in Illinois EIGHTH EDITION Fillmore W. Galaty, Wellington J. Allaway, and Robert C. Kyle, with Karen Stefano, Consulting Editor, and Chris Read, Contributing Editor 24 C H A

More information

REAL PROPERTY TRANSFER TAX DECLARATION INSTRUCTIONS

REAL PROPERTY TRANSFER TAX DECLARATION INSTRUCTIONS City of Chicago Department of Finance REAL PROPERTY TRANSFER TAX DECLARATION INSTRUCTIONS (Form 7551) 1.1 Property Address: This section must be completed. The property address is the address on record

More information

Internal Revenue Code Section 25D Residential energy efficient property.

Internal Revenue Code Section 25D Residential energy efficient property. Internal Revenue Code Section 25D Residential energy efficient property. CLICK HERE to return to the home page Note: IRC Section 25D(a), following, is effective for periods before Jan. 1, 2017. For IRC

More information

Howard 0** Basement

Howard 0** Basement Hickok Cole Architects BOMA Standard Method of Measurement (Modified) Building Designation 1023 31st Street, NW Building Owners & Managers Association International 4001 Brandywine St. Washington, DC 20007

More information

GENERAL ASSESSMENT DEFINITIONS

GENERAL ASSESSMENT DEFINITIONS 21st Century Appraisals, Inc. GENERAL ASSESSMENT DEFINITIONS Ad Valorem tax. A tax levied in proportion to the value of the thing(s) being taxed. Exclusive of exemptions, use-value assessment laws, and

More information

This matter having come before the court via complaint. seeking a Declaratory Judgment of compliance with the Mount

This matter having come before the court via complaint. seeking a Declaratory Judgment of compliance with the Mount This matter having come before the court via complaint seeking a Declaratory Judgment of compliance with the Mount Laurel doctrine and New Jersey Fair Housing Act, N.J.S.A. 52:27D-329.1 et. seq., pursuant

More information

IREDELL COUNTY 2015 APPRAISAL MANUAL

IREDELL COUNTY 2015 APPRAISAL MANUAL STATISTICS AND THE APPRAISAL PROCESS INTRODUCTION Statistics offer a way for the appraiser to qualify many of the heretofore qualitative decisions which he has been forced to use in assigning values. In

More information

R3 (MULTIPLE-FAMILY RESIDENCE)

R3 (MULTIPLE-FAMILY RESIDENCE) Planning and Building Agency Planning Division 20 Civic Center Plaza P.O. Box 1988 (M-20) Santa Ana, CA 92702 (714) 647-5804 R3 (MULTIPLE-FAMILY RESIDENCE) Sec. 41-258. Sec. 41-258.5. Sec. 41-259. Purpose.

More information

Volume Author/Editor: Gregory K. Ingram, John F. Kain, and J. Royce Ginn. Volume URL:

Volume Author/Editor: Gregory K. Ingram, John F. Kain, and J. Royce Ginn. Volume URL: This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: The Detroit Prototype of the NBER Urban Simulation Model Volume Author/Editor: Gregory K.

More information

Methods of Legal Description Metes and Bounds The Rectangular Survey System Recorded Plat Method Describing Elevation

Methods of Legal Description Metes and Bounds The Rectangular Survey System Recorded Plat Method Describing Elevation 9 Legal Descriptions Methods of Legal Description Metes and Bounds The Rectangular Survey System Recorded Plat Method Describing Elevation METHODS OF LEGAL DESCRIPTION There are many common ways of describing

More information

Residential Energy Credits

Residential Energy Credits Form 5695 Department of the Treasury Internal Revenue Service Name(s) shown on return Residential Energy Credits OMB No. 1545-0074 Information about Form 5695 and its separate instructions is at www.irs.gov/form5695.

More information

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 S 1 SENATE BILL 869. Short Title: Market-Based Sourcing. (Public)

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 S 1 SENATE BILL 869. Short Title: Market-Based Sourcing. (Public) GENERAL ASSEMBLY OF NORTH CAROLINA SESSION S 1 SENATE BILL Short Title: Market-Based Sourcing. (Public) Sponsors: Referred to: Senators Rucho, Rabon (Primary Sponsors); Curtis, Ford, and Hise. Finance

More information

Amended and Restated Interest Rate Swap Confirmation

Amended and Restated Interest Rate Swap Confirmation Amended and Restated Interest Rate Swap Confirmation June 24, 2013 To: RBC Covered Bond Guarantor Limited Partnership, acting by its managing general partner, RBC Covered Bond GP Inc. 155 Wellington Street

More information

2011 ASSESSMENT RATIO REPORT

2011 ASSESSMENT RATIO REPORT 2011 Ratio Report SECTION I OVERVIEW 2011 ASSESSMENT RATIO REPORT The Department of Assessments and Taxation appraises real property for the purposes of property taxation. Properties are valued using

More information

Second Amended Interest Rate Swap Confirmation

Second Amended Interest Rate Swap Confirmation September 22, 2015 To: Attn: Fax: Scotiabank Covered Bond Guarantor Limited Partnership c/o The Bank of Nova Scotia Scotia Plaza 44 King Street West Toronto, Ontario M5H 1H1 Managing Director Secured and

More information

Laundry Master bedroom Master closet

Laundry Master bedroom Master closet Can you help me create a floorplan?! Must have list is pretty short and the rest is up to your imagination. Here is what is non-negotiable: Living room Dining room Kitchen Laundry Master bedroom Master

More information

LOUISIANA HOUSING CORPORATION QUALIFIED CONTRACT PROCESSING GUIDELINES

LOUISIANA HOUSING CORPORATION QUALIFIED CONTRACT PROCESSING GUIDELINES LOUISIANA HOUSING CORPORATION QUALIFIED CONTRACT PROCESSING GUIDELINES The Louisiana Housing Corporation (the LHC ) is successor in interest to the Louisiana Housing Finance Agency (the LHFA ) and is now

More information

WORKOUT EACH PROBLEM BY SHOWING ALL THE NECESSARY STEPS.

WORKOUT EACH PROBLEM BY SHOWING ALL THE NECESSARY STEPS. Prof. Israel N. Nwaguru MATH 0306 CH. 1 & 2 - REVIEW WORKOUT EACH PROBLEM BY SHOWING ALL THE NECESSARY STEPS. SHORT ANSWER. Write the word or phrase that best completes each statement or answers the question.

More information

APPLICATION FOR TRANSFER OF DEVELOPMENT RIGHTS PROGRAM CERTIFICATE

APPLICATION FOR TRANSFER OF DEVELOPMENT RIGHTS PROGRAM CERTIFICATE APPLICATION FOR TRANSFER OF DEVELOPMENT RIGHTS PROGRAM CERTIFICATE RETURN TO: Eric R. Lawrence Director of Planning and Development Frederick County Department of 107 North Kent, Suite 202 Winchester,

More information

SECOND AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR TUSTIN UNIFIED SCHOOL DISTRICT COMMUNITY FACILITIES DISTRICT NO

SECOND AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR TUSTIN UNIFIED SCHOOL DISTRICT COMMUNITY FACILITIES DISTRICT NO SECOND AMENDED RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR TUSTIN UNIFIED SCHOOL DISTRICT COMMUNITY FACILITIES DISTRICT NO. 07-1 (ORCHARD HILLS) A Special Tax shall be levied and collected within

More information

Customer Classifications and Allocation Policies

Customer Classifications and Allocation Policies City of San Juan Capistrano Customer Classifications and Allocation Policies Effective July 1, 2014 Overview: How the City Calculates Monthly Allocations Residential Lot Size and House Size For all single

More information

KANSAS Estate Tax Return For Deaths Occurring in 2007, 2008 and 2009

KANSAS Estate Tax Return For Deaths Occurring in 2007, 2008 and 2009 KANSAS Estate Tax Return For Deaths Occurring in 2007, 2008 and 2009 K-706 (Rev. /07) www.ksrevenue.org K-706 KANSAS ESTATE TAX RETURN (Rev. 0/07) For deaths occurring on or after January, 2007 First Name

More information

Polynomial Project. Algebra 1

Polynomial Project. Algebra 1 Polynomial Project Algebra 1 This project counts as 1 test grade. The project will be broken into two steps. Step 1 with all the work is due. Step 1 will be graded and returned back to each student. Students

More information

HC FINAL COST CERTIFICATION FORM AND INSTRUCTIONS

HC FINAL COST CERTIFICATION FORM AND INSTRUCTIONS HC FINAL COST CERTIFICATION FORM AND INSTRUCTIONS The Final Cost Certification Application (FCCA) must be completed by the Applicant and returned to Florida Housing along with an unqualified audit report

More information

Preview of the New Exposure Draft of the Lease Accounting Project Key elements and commentary

Preview of the New Exposure Draft of the Lease Accounting Project Key elements and commentary Preview of the New Exposure Draft of the Lease Accounting Project Key elements and commentary Prepared by Bill Bosco, Leasing 101 www.leasing-101.com The Financial Accounting Standards Board (FASB) and

More information

AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING

AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING THIS AMENDED AND RESTATED MEMORANDUM OF UNDERSTANDING (this Memorandum ) is made as of this day of, 2011, by and between the COUNTY OF FAIRFAX, VIRGINIA

More information

2. The, and Act, also known as FIRREA, requires that states set standards for all appraisers.

2. The, and Act, also known as FIRREA, requires that states set standards for all appraisers. CHAPTER 4 SHORT-ANSWER QUESTIONS 1. An appraisal is an or of value. 2. The, and Act, also known as FIRREA, requires that states set standards for all appraisers. 3. Value in real estate is the "present

More information

RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 3 (SEABRIDGE AT MANDALAY BAY) OF THE CITY OF OXNARD

RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 3 (SEABRIDGE AT MANDALAY BAY) OF THE CITY OF OXNARD RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO. 3 (SEABRIDGE AT MANDALAY BAY) OF THE CITY OF OXNARD A Special Tax as hereinafter defined shall be levied on all Assessor s Parcels

More information

and Notice of Public Hearing Changes in Use Under Section 168(i)(5)

and Notice of Public Hearing Changes in Use Under Section 168(i)(5) Notice of Proposed Rulemaking and Notice of Public Hearing Changes in Use Under Section 168(i)(5) REG 138499 02 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking and

More information

Section 13. Treatment of Resident Manager s Unit

Section 13. Treatment of Resident Manager s Unit Section 13 Treatment of Resident Manager s Unit REVENUE RULE 92-61 1992-2 C.B. 7, 1992-32 I.R.B. 4. Internal Revenue Service Revenue Ruling FULL-TIME RESIDENT MANAGER IN BUILDING ELIGIBLE FOR LOW-INCOME

More information

Germany - Census of Population, Occupation, Dwellings and Buildings IPUMS Subset

Germany - Census of Population, Occupation, Dwellings and Buildings IPUMS Subset Microdata Library Germany - Census of Population, Occupation, Dwellings and Buildings 1971 - IPUMS Subset Central State Office for Statistics Report generated on: September 24, 2014 Visit our data catalog

More information

Leases (S.566) Manual Part

Leases (S.566) Manual Part Leases (S.566) Manual Part 19-2-21 Document last reviewed May 2017 1 Leases (S.566) 21.1 A lease is a particular form of wasting asset which is subject to special rules. For Capital Gains Tax purposes,

More information

IC Repealed (As added by P.L , SEC.397. Repealed by P.L , SEC.29.)

IC Repealed (As added by P.L , SEC.397. Repealed by P.L , SEC.29.) IC 24-5-13 Chapter 13. Motor Vehicle Protection IC 24-5-13-0.1 Repealed (As added by P.L.220-2011, SEC.397. Repealed by P.L.63-2012, SEC.29.) IC 24-5-13-1 Application of chapter Sec. 1. This chapter applies

More information

concepts and techniques

concepts and techniques concepts and techniques S a m p l e Timed Outline Topic Area DAY 1 Reference(s) Learning Objective The student will learn Teaching Method Time Segment (Minutes) Chapter 1: Introduction to Sales Comparison

More information

JHA/ERC Billing Policy #1

JHA/ERC Billing Policy #1 CITY OF ZANESVILLE STORM WATER UTILITY PROGRAM POLICY: DEFINITION OF A SINGLE FAMILY RESIDENTIAL AND NON-RESIDENTIAL PROPERTY I. OVERVIEW The JHA/ERC Team has been retained by the City of Zanesville to

More information

The Honorable Larry Hogan And The General Assembly of Maryland

The Honorable Larry Hogan And The General Assembly of Maryland 2015 Ratio Report The Honorable Larry Hogan And The General Assembly of Maryland As required by Section 2-202 of the Tax-Property Article of the Annotated Code of Maryland, I am pleased to submit the Department

More information

April 12, The Honorable Martin O Malley And The General Assembly of Maryland

April 12, The Honorable Martin O Malley And The General Assembly of Maryland April 12, 2011 The Honorable Martin O Malley And The General Assembly of Maryland As required by Section 2-202 of the Tax-Property Article of the Annotated Code of Maryland, I am pleased to submit the

More information

Residential Property Value Procedures: How to calculate a value

Residential Property Value Procedures: How to calculate a value 2500 Handley Ederville Road Fort Worth, TX 76118 (817) 284 3925 res@tad.org Residential Property Value Procedures: How to calculate a value Mass Appraisal: The Residential Department is responsible for

More information

ANSWERS TO COMMONLY ASKED QUESTIONS ABOUT AGRICULTURAL LAND VALUE IN KANSAS

ANSWERS TO COMMONLY ASKED QUESTIONS ABOUT AGRICULTURAL LAND VALUE IN KANSAS ANSWERS TO COMMONLY ASKED QUESTIONS ABOUT AGRICULTURAL LAND VALUE IN KANSAS By The Ag Use Section Property Valuation Division (PVD) February 28, 2017 General Questions: Who establishes the appraised value

More information

ORDINANCE NO AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF PORT ARANSAS, TEXAS, BY ADOPTING A NEW CHAPTER

ORDINANCE NO AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF PORT ARANSAS, TEXAS, BY ADOPTING A NEW CHAPTER ORDINANCE NO. 2008-09 AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF PORT ARANSAS, TEXAS, BY ADOPTING A NEW CHAPTER TWENTY-SIX CONCERNING IMPACT FEES FOR ROADWAY FACILITIES; INCORPORATING

More information

Emerging Issues in Lease Cost Recovery

Emerging Issues in Lease Cost Recovery Emerging Issues in Lease Cost Recovery January 13, 2010 William F. Devine, Esq. WILLIAMS MULLEN 1700 Dominion Tower 999 Waterside Drive Norfolk, Virginia 23510 (757) 629-0618 bdevine@williamsmullen.com

More information

REAL ESTATE RENOVATION DECISIONS BASED ON COST APPROACH APPRAISING PRINCIPLES Real estate renovation decisions

REAL ESTATE RENOVATION DECISIONS BASED ON COST APPROACH APPRAISING PRINCIPLES Real estate renovation decisions REAL ESTATE RENOVATION DECISIONS BASED ON COST APPROACH APPRAISING PRINCIPLES Real estate renovation decisions I. PŠUNDER University of Maribor, Faculty of Civil Engineering, Maribor, Slovenia Durability

More information

2016 Level I Tutorials. Income Approach to Value

2016 Level I Tutorials. Income Approach to Value 2016 Level I Tutorials Income Approach to Value 1 The income approach is based on the principal that the value of an investment property reflects the quality and quantity of the income it is expected to

More information

Comparables Sales Price (Old Version)

Comparables Sales Price (Old Version) Chapter 486 Comparables Sales Price (Old Version) Introduction Appraisers often estimate the market value (current sales price) of a subject property from a group of comparable properties that have recently

More information

[03.01] User Cost Method. International Comparison Program. Global Office. 2 nd Regional Coordinators Meeting. April 14-16, 2010.

[03.01] User Cost Method. International Comparison Program. Global Office. 2 nd Regional Coordinators Meeting. April 14-16, 2010. Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized International Comparison Program [03.01] User Cost Method Global Office 2 nd Regional

More information

Impact Fee Use in Dane County

Impact Fee Use in Dane County UNIVERSITY OF WISCONSIN MADISON/ETENSION Impact Fee Use in Dane County By Lara K. Rosen and Brian W. Ohm URPL Working Paper 11-03 10/1/2011 This research was funded through the University of Wisconsin-Etension

More information

EVICTION AND HARASSMENT PROTECTION ORDINANCE REGULATIONS

EVICTION AND HARASSMENT PROTECTION ORDINANCE REGULATIONS EVICTION AND HARASSMENT PROTECTION ORDINANCE REGULATIONS Pursuant to Emeryville Municipal Code Section 5 40.01(b), the City hereby promulgates regulations to implement and enforce the City's Eviction and

More information

Gold Beach Buildable Lands Analysis

Gold Beach Buildable Lands Analysis Gold Beach Buildable Lands Analysis Final Report Submitted to: City of Gold Beach Prepared by: Community Planning Workshop Community Service Center 1209 University of Oregon Eugene, OR 97403-1209 http://darkwing.uoregon.edu/~cpw

More information

OFFICE LEASE. By Richard R. Goldberg Ballard Spahr Andrews & Ingersoll, LLP Philadelphia, Pennsylvania All Rights Reserved 1999 AGREEMENT OF LEASE

OFFICE LEASE. By Richard R. Goldberg Ballard Spahr Andrews & Ingersoll, LLP Philadelphia, Pennsylvania All Rights Reserved 1999 AGREEMENT OF LEASE OFFICE LEASE By Richard R. Goldberg Ballard Spahr Andrews & Ingersoll, LLP Philadelphia, Pennsylvania All Rights Reserved 1999 AGREEMENT OF LEASE THIS AGREEMENT OF LEASE is made this day of 199_ by and

More information

Chapter 35. The Appraiser's Sales Comparison Approach INTRODUCTION

Chapter 35. The Appraiser's Sales Comparison Approach INTRODUCTION Chapter 35 The Appraiser's Sales Comparison Approach INTRODUCTION The most commonly used appraisal technique is the sales comparison approach. The fundamental concept underlying this approach is that market

More information

Typical Valuation Approaches and How to Deal With Them

Typical Valuation Approaches and How to Deal With Them Typical Valuation Approaches and How to Deal With Them January, 2018 Anthony F. DellaPelle, Esq., CRE Shareholder, McKirdy, Riskin, Olson & DellaPelle, P.C. Morristown, New Jersey Christian F. Torgrimson,

More information

The Cost of Property, Plant, Equipment

The Cost of Property, Plant, Equipment 1 The Cost of Property, Plant, Equipment The cost of property, plant, and equipment includes the purchase price of the asset and all expenditures necessary to prepare the asset for its intended use. Land.

More information

Chapter 10 In a Set of Financial Statements, What Information Is Conveyed about Property and Equipment?

Chapter 10 In a Set of Financial Statements, What Information Is Conveyed about Property and Equipment? This is In a Set of Financial Statements, What Information Is Conveyed about Property and Equipment?, chapter 10 from the book Accounting in the Finance World (index.html) (v. 1.0). This book is licensed

More information

RAILROAD COMMISSION OF TEXAS OIL AND GAS DIVISION

RAILROAD COMMISSION OF TEXAS OIL AND GAS DIVISION RAILROAD COMMISSION OF TEXAS OIL AND GAS DIVISION OIL AND GAS DOCKET NO. 08-0308665 IN THE FORD, WEST (WOLFCAMP) FIELD, CULBERSON, LOVING AND REEVES COUNTIES, TEXAS FINAL ORDER AMENDING FIELD RULES FOR

More information

Tenant: Law Firm 4 NAICS: Primary Industry: Offices of lawyers

Tenant: Law Firm 4 NAICS: Primary Industry: Offices of lawyers Tenant: Law Firm 4 NAICS: 541110 Primary Industry: Offices of lawyers Date: 05.25.17 Table of Contents Law Firm 4 132 Main Street TABLE OF CONTENTS TIL Score Executive Summary Tenant Score Information

More information

Broker. Sales Comparison, Cost Depreciation and Income Approaches. Chapter 7. Copyright Gold Coast Schools 1

Broker. Sales Comparison, Cost Depreciation and Income Approaches. Chapter 7. Copyright Gold Coast Schools 1 Broker Chapter 7 Sales Comparison, Cost Depreciation and Income Approaches 1 Learning Objectives Describe the assumptions underlying the sales comparison approach Calculate the various adjustments necessary

More information

Sec. 48 Investment Credit: Eligible property and special rules; Rehabilitation expenditures; Rehabilitation credit passthroughs

Sec. 48 Investment Credit: Eligible property and special rules; Rehabilitation expenditures; Rehabilitation credit passthroughs Private Letter Ruling 8943074 Sec. 48 Investment Credit: Eligible property and special rules; Rehabilitation expenditures; Rehabilitation credit passthroughs This is in response to a letter dated January

More information

Business Valuation More Art Than Science

Business Valuation More Art Than Science Business Valuation More Art Than Science One of the more difficult aspects of business planning is business valuation. It is also one of the more important aspects. While owners of closely held businesses

More information

RATE AND METHOD OF APPORTIONMENT FOR CASITAS MUNICIPAL WATER DISTRICT COMMUNITY FACILITIES DISTRICT NO (OJAI)

RATE AND METHOD OF APPORTIONMENT FOR CASITAS MUNICIPAL WATER DISTRICT COMMUNITY FACILITIES DISTRICT NO (OJAI) RATE AND METHOD OF APPORTIONMENT FOR CASITAS MUNICIPAL WATER DISTRICT COMMUNITY FACILITIES DISTRICT NO. 2013-1 (OJAI) A Special Tax shall be levied on all Assessor s Parcels of Taxable Property in Casitas

More information

October 10, THIRD QUARTER RESIDENTIAL REAL ESTATE SALES REPORT Westchester, Putnam, Rockland and Orange Counties, New York

October 10, THIRD QUARTER RESIDENTIAL REAL ESTATE SALES REPORT Westchester, Putnam, Rockland and Orange Counties, New York October 10, 2018 2018 THIRD QUARTER RESIDENTIAL REAL ESTATE SALES REPORT Westchester, Putnam, Rockland and Orange Counties, New York Third quarter real estate sales in the lower Hudson Valley remained

More information

EXPLAINING MASS APPRAISAL

EXPLAINING MASS APPRAISAL EXPLAINING MASS APPRAISAL PROMOTING THE ROLE OF THE ASSESSOR MAAO SUMMER CONFERENCE, JUNE 24, 2015 RICHARD W. FINNEGAN, MAA Please excuse the length of this letter. I didn t have time to write a short

More information

Freedom of Information Act Request Detailed Cost Itemization

Freedom of Information Act Request Detailed Cost Itemization Township: Keep original and The Charter Township of Union, Isabella County Detailed Cost Itemizati provide copies of both sides 2010 South Lincoln Rd. of each sheet, alonq with Public Summary, to requestor

More information

MASS HOUSING PRO FORMA LINE ITEM EXPLANATIONS 132 Unit Project. The Residences at West Union

MASS HOUSING PRO FORMA LINE ITEM EXPLANATIONS 132 Unit Project. The Residences at West Union MASS HOUSING PRO FORMA LINE ITEM EXPLANATIONS 132 Unit Project The Residences at West Union Page 5 Affordable Unit Rates: The affordable unit rental rates listed on page 5 of the pro forma list projected

More information

06.09 Urban Structural Density (2017 Edition)

06.09 Urban Structural Density (2017 Edition) 06.09 Urban Structural Density (2017 Edition) Overview Natural landscape and urban development - both have determined the urban structure of Berlin. The maps "Actual Use of Built-Up Areas", "Inventory

More information

DATE: TO OWNER: Washington State Housing Finance Commission Low-Income Housing Tax Credit Program 1000 Second Avenue Suite 2700 Seattle WA

DATE: TO OWNER: Washington State Housing Finance Commission Low-Income Housing Tax Credit Program 1000 Second Avenue Suite 2700 Seattle WA INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT'S REPORT on CARRYOVER ALLOCATION BASIS PURSUANT TO IRS SECTION 42 (h)(1)(e)(ii) and AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) EXCHANGE PROGRAM 30% TEST PURSUANT

More information

Accounting for Plant Assets and Depreciation

Accounting for Plant Assets and Depreciation Ch16 Accounting for Plant Assets and Depreciation 1 Understanding PPE Acquisition of PPE (cost) Depreciation of PPE Revenue expenditure vs. capital expenditure Disposition of PPE (sale, trade, and discard)

More information

Volume Title: Accelerated Depreciation in the United States, Volume URL:

Volume Title: Accelerated Depreciation in the United States, Volume URL: This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: Accelerated Depreciation in the United States, 1954 60 Volume Author/Editor: Norman B. Ture

More information

In the context of a Major Disaster, this revenue procedure provides temporary

In the context of a Major Disaster, this revenue procedure provides temporary CASE MIS No.: RP-141793-11 Administrative, Procedural, and Miscellaneous 26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also:

More information

The Analytic Hierarchy Process. M. En C. Eduardo Bustos Farías

The Analytic Hierarchy Process. M. En C. Eduardo Bustos Farías The Analytic Hierarchy Process M. En C. Eduardo Bustos Farías Outline of Lecture Summary MADM ranking methods Examples Analytic Hierarchy Process (AHP) Examples pairwise comparisons normalization consistency

More information

NCREIF Research Corner

NCREIF Research Corner NCREIF Research Corner June 2015 New NCREIF Indices New Insights: Part 2 This month s Research Corner article by Mike Young and Jeff Fisher is a follow up to January s article which introduced three new

More information

Cornerstone 2 Basic Valuation of Machinery and Equipment

Cornerstone 2 Basic Valuation of Machinery and Equipment INSTITUTE FOR PROFESSIONALS IN TAXATION PERSONAL PROPERTY TAX SCHOOL Cornerstone 2 Basic Valuation of Machinery and Equipment Learning Objectives At the end of this section, the learner will be able to:

More information

Web Site:

Web Site: State Of New York Division of Housing and Community Renewal Office of Rent Administration Gertz Plaza, 92-31 Union Hall Street Jamaica, New York 11433 Phone Number: (718) 739-6400 Web Site: www.dhcr.state.ny.us

More information

First Time Home Buyers Program Property Transfer Tax

First Time Home Buyers Program Property Transfer Tax Bulletin PTT 004 REVISED: FEBRUARY 2003 UPDATED: FEBRUARY 2005 First Time Home Buyers Program Property Transfer Tax Effective February 16, 2005 First Time Home Buyers Program threshold increases The First

More information

Accounting B LECTURE 1: NON-CURRENT ASSETS. Recording, expensing and reporting non-current assets

Accounting B LECTURE 1: NON-CURRENT ASSETS. Recording, expensing and reporting non-current assets Accounting B LECTURE 1: NON-CURRENT ASSETS Recording, expensing and reporting non-current assets - Asset: a resource controlled by an entity because of past events and from which future economic benefits

More information

Capital Assets. Apply cost principle to compute the cost of capital assets.

Capital Assets. Apply cost principle to compute the cost of capital assets. Capital Assets Objectives : Describe capital assets and issues accounting for them. Apply cost principle to compute the cost of capital assets. Amortization methods: straight-line, units-ofproduction,

More information

Note: This document is provided for educational purposes only. If you need to draft a convertible note, consult your attorney!

Note: This document is provided for educational purposes only. If you need to draft a convertible note, consult your attorney! Note: This document is provided for educational purposes only. If you need to draft a convertible note, consult your attorney! NOTE AND WARRANT PURCHASE AGREEMENT , 200_ EXHIBIT

More information

Lease-Versus-Buy. By Steven R. Price, CCIM

Lease-Versus-Buy. By Steven R. Price, CCIM Lease-Versus-Buy Cost Analysis By Steven R. Price, CCIM Steven R. Price, CCIM, Benson Price Commercial, Colorado Springs, Colorado, has a national tenant representation and consulting practice. He was

More information

BUSI 330 Suggested Answers to Review and Discussion Questions: Lesson 10

BUSI 330 Suggested Answers to Review and Discussion Questions: Lesson 10 BUSI 330 Suggested Answers to Review and Discussion Questions: Lesson 10 1. The client should give you a copy of their income and expense statements for the last 3 years showing their rental income by

More information

VALUATION CONSIDERATIONS AND METHODS FOR A PATENT VALUATION ANALYSIS

VALUATION CONSIDERATIONS AND METHODS FOR A PATENT VALUATION ANALYSIS Insights Autumn 2009 54 Intellectual Property Valuation Insights VALUATION CONSIDERATIONS AND METHODS FOR A PATENT VALUATION ANALYSIS C. Ryan Stewart In recent years, the value of patents and other intellectual

More information