Value In Use Versus Value In Exchange

An allocation of a hotel's value between land, improvements and personal property is sometimes required to establish depreciable tax basis, property tax appeals, and for other similiar reasons occasioned by the sale or continuing operation of the pro

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Steve Rushmore is the founder of HVS, a global hospitality consulting organization with more than 50 offices around the globe. He is focused on future office expansion and new product development outside the United States. Steve has provided consultation services for more than 15,000 hotels throughout the world during his 40-year career. For more information contact Steve at [email protected]

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