Table of contents for Guidelines for appraisal of market value (mv) for solid mineral interests / by J.R. Evans and R.J. Thompson.


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PREAMBLE
INTRODUCTIGN PRINCIPAL MINERAL APPRAISAL CATEGORIES MINERAL MATERIAL SALES Legal Citations and Specifications
  Report Objective, Direction, and Conclusion MINERAL TRESPASS Legal Citations and Specifications
  Report Objective, Direction, and Conclusion CONVEYANCE
  Legal Citations and Specifications
  Report Objective, Direction, and Conclusion EXCHANGES
  Legal Citations and Specifications
  Report Objective, Direction, and Conclusion CONDEMNATION AND TAKING Legal Citations and Specifications
  Report Objective, Direction, and Conclusion
CONCEPTS FOR MARKET VALUE (MV) APPRAISAL, MARKET VALUE (MV) Appraisal
  Appraisal Process
  Highest and Best Use and the Unit Rule
  Conjecture and Speculation
ARM'S LENGTH TRANSACTION REGULATIONS, GUIDANCE, AND STANDARD MINERAL INTERESTS MINERAL RIGHTS MINERAL 
ROYALTY MINERAL DEPOSITS APPROACHES TO MV OF MINERAL INTERESTS PRIOR SALES APPROACH COMPARABLE SALES APPROACH





  Adjustments by use of Comparative Attributes Potentially Serious Problems with Adjustments COST APPROACH ROYALTY APPROACH UASFLA Guidance
  Royalty Rate Determination
  General
    Disadvantages
  Production Verification
  Rate Books and Area Wide Appraisals
    Advantages
    Disadvantages
INCOME APPROACH FOR MINERAL RESERVES BASIC CONCEPTS, USE OF A DCF MODEL FOR ANALYSIS TECHNICAL 
CONSIDERATIONS FOR DCF MODEL Land Status, Use, and Access
   Physical Features and Improvements
   Geology and Mineral Deposits
   Reserves
   Waste Factors and Recoverable Material
 MARKETABLITY CONSIDERATIONS FOR DCF MODEL Market Area Selling Price
   Product Specifications
   Market History
   Market Supply and Demand
   Market Entry
   Extraction Rates, and Remaining Economic Life COMPONENTS FOR A DCF MODEL Cash Flow (CF)
   Discounted Cash Flow (DCF) Discount Rate of Return (DR) Internal Rate of Return (IRR)
   Inflation and Inflation Rate (IR)
   Escalation and Escalation Rate (ER)
   Risk and Risk Factor (R,RF)
   Net Present Value (NPV) Costs and Salvage Value





    Operating Costs (00)
    Capital Costs(CC)
    Working Capital Costs (WCC)
    Depreciable Capital Costs (DCC)
    Non-depreciable Capital Costs (NDC)
    Exploration Costs (EC) Development Costs (DC)
    Salvage Value (SV)
  Mineral Tax Framework and Calculation
    Federal Tax - General
    Federal Tax - Calculation
    Pertinent Tax Law Changes Since 1991
    Basic Tax Definitions
    Depreciation (DP)
    Depletion (DPL)
    State Taxation Methods
    State and Federal Income Taxes-Computations
    Individual Income Tax
    Summary Considerations
    Some Special Considerations
    Conclusions
ABBREVIATED APPROACHES TO MV FOR MINERALS MINERAL APPRAISAL REPORTS GENERAL
REPORT CHECKS REPORT GOALS AND STANDARDS REPORT FORMAT REPORT REVIEW 
   Introduction
   Goals
   Technical Review and Editing
   Technical Reviewer/Appraiser Relationship
   Review Techniques
   General Process
   Specific Instructions
 RESOLUTION OF DISPUTES REGARDING MV E FACTORS FOR APPRAISAL PRACTICE




SELECTED REFERENCES





Library of Congress Subject Headings for this publication: Mines and mineral resources United States Evaluation, Mineral lands, Minerals United States, Mines and mineral resources Economic aspects United States