Nursing Facilities: Assets, Interests, and Ownership Structures

摘要

This article discusses the assets, Interests, and ownership structures of nursing facilities. The appraisal of a nursing facility typically involves the valuation of the total assets of the business, including the real estate Interest and the tangible and intangible personal property assets. The assets may be held by a single entity or the ownership may be fragmented for economic and legal reasons. In performing an appraisal, It is important to Identify, understand, and properly treat the assets being appraised. For consistency purposes, the appraiser should verify the assets and liabilities that are Included in the transactions that are used to develop comparable sale and lease data.