Research ArticleArticles
Tree Appraisal: Can Depreciation Factors Be Rated Greater Than 100%?
Scott Cullen
Arboriculture & Urban Forestry (AUF) May 2002, 28 (3) 153-158; DOI: https://doi.org/10.48044/jauf.2002.023
Scott Cullen
Consulting Arborist P.O. Box 31152 Greenwich, CT, 06831, U.S.
LITERATURE CITED
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- ↵Appraisal Institute. 1992. The Appraisal of Real Estate (10th ed.). Appraisal Institute, Chicago, IL. 768 pp.
- ↵Appraisal Institute. 1993. The Dictionary of Real Estate Appraisal (3rd ed.). Appraisal Institute, Chicago, IL. 527 pp.
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- Barborinas, Jim, et al
- ↵
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- ↵CFR. 2002. Code of Federal Regulations, Title 26, Sec. 1.167(a). http://www.access.gpo.gov/nara/cfr/waisidx_01/26cfr1v2_01.html (accessed 3/28/02).
- ↵CTLA. 1986. Manual for Plant Appraisers (1st ed.). Council of Tree and Landscape Appraisers, Washington, DC. 57 pp.
- ↵CTLA. 1992. Guide for Plant Appraisal (8th ed). International Society of Arboriculture, Champaign, IL. 103 pp.
- ↵CTLA. 2000. Guide for Plant Appraisal (9th ed.). International Society of Arboriculture, Champaign, IL. 143 pp.
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- Cullen, Scott
- Cullen, Scott
- ↵
- Cullen, Scott
- ↵
- Cullen, Scott, and
- Dave Hayner
- ↵
- Relf, D.
- Evans, M.R., and
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- ↵IRS. 2001. How to Depreciate Property. Publication 946. Internal Revenue Service, Washington, DC. http://www.irs.ustreas.gov/pubs/irs-pdf/p946.pdf (accessed 3/28/02).
- Liebowitz, S.J., and
- Stephen E. Margolis
- ↵Minnesota Society of Arboriculture. 1999. Guide for Rating Condition and Location Tree Appraisal Factors. Minnesota Society of Arboriculture, St. Paul, MN. 62 pp.
- NYU. No date. Depreciation, Amortization and Other Noncash Charges. http://www.stern.nyu.edu/~adamodar/New_Home_Page/AppldCF/derivn/ch5deriv.html (accessed 3/28/02).
- ↵Pennsylvania-Delaware Chapter, ISA. 1993. Pennsylvania and Delaware Tree Species Rating and Valuation Guide. Pennsylvania-Delaware Chapter, ISA, Bedminster, PA. 31 pp.
- Peskin, Henry M., and
- Marian S. de los Angeles
- ↵
- Powell, Tracy
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- Relf, Diane
- ↵
- Smith, Halbert C., and
- Jerry D. Belloit
- USC. 2000. United States Code, Title 26, Section 167(a). http://www4.law.cornell.edu/uscode/26/167.html (accessed 3/28/02).
- ↵White House. 1998. Depreciation methods, chapter in staff paper prepared for the President’s Commission to Study Capital Budgeting, April 23, 1998. http://www.whitehouse.gov/pcscb/staf_deprmthd.html (accessed 07/01/00).
In this issue
Tree Appraisal: Can Depreciation Factors Be Rated Greater Than 100%?
Scott Cullen
Arboriculture & Urban Forestry (AUF) May 2002, 28 (3) 153-158; DOI: 10.48044/jauf.2002.023
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