Free Bmd.roots Web.com

Cadastral Appraisal, the cadastral income.

the cadastral income of a fund is its benefit to the land tax.
RD = Bf + Imp.
arriving at the determination of the RD is part of the gross marketable production: Plv
The Plv constitute the budget surplus and consists of:
products of field crops;
products tree crops;
processed products: wine, olive oil, cheese, etc.
gross profit of the stable;
latte;
proventi diversi: suini, galline, ortaggi , ecc.
La P.l.v. deve essere valutata in base alla media dei prezzi correnti nel biennio 1988 - 1989: D.M. 20/01/1990.
Il passivo di bilancio viene effettuato con la media dei prezzi correnti nel biennio 1988 - 1989 e comprende le seguenti items:
Quote capital stock (Q / agricultural). For cattle we calculate the share of insurance, maintenance and reinstatement when the comeback is external. The machinery and equipment are evaluated further for the calculation of Units
For products in stock is calculated by the portion of fire insurance. Does not consider the share of hail insurance products in the field because production must be considered average, annual, net of meteor damage. The reinstatement fee on the cost of installation for a multi-year cycle in tree crops peers is calculated using the simple arithmetic average.
Miscellaneous expenditure : Prices are required to report to the company, or the purchase price plus the cost of transport.
S wing . for determining the amount necessary to refer to their collective bargaining agreements. The companies conducted by the owner is determined by comparing the cost of labor for companies with personale dipendente o moltiplicando le ore di lavoro annualmente necessarie per la media delle tariffe orarie sindacali.
Stipendi : la loro incidenza varia dal 2 al 5% del valore della P.l.v. in relazione all'estensione ed all'ordinamento colturale dell'azienda.
Interessi : verranno calcolati al saggio obbligatorio dell' 8%
I ₁ : annual interest on the value of half of the capital stock;
I ₂ : annual interest on the capital in advance.
In assessing the value of machinery, it will take half of their original value.
Such interest shall be applied:
sul valore delle scorte aziendali si calcolano gli interessi annui al saggio dell'8%;
sul valore del Capitale di Anticipazione si calcolano gli interessi in genere per un tempo variabile dai 3 ai 6 mesi (potendo anche mancare in alcune aziende; p.e. ad indirizzo zootecnico), sempre al saggio dell'8%
Il tutto può sintetizzarsi nella formula:
Plv - (Q / agr + Sv + Sa + St + I) = Rpl
deducting from the gross marketable production all the expenses listed above you get the owner's gross income.
The cadastral income will be obtained by subtracting from the owner's gross income the following expenses:
Quote Capital Land : insurance, maintenance and reinstatement of the value of farm buildings. Recovery efficiency of ditches, canals and roads, hydraulic-agricultural. Reintegration of the installation costs related to tree crops.
General expenses: expenses for the sale of products, collection of rents, the administration costs of conservation land and buildings, as well as those relating to management work (stationery, lighting, postage, telephone, etc.).
expenditure titles are among those which should include the purchase of materials and services outside the company.
are detectable by the accounting records or are assigned by a rate of 2 to 3% of the value of Plv
Everything can be summarized in the formula:
RD = Rpl - (Q / fond + Overheads)
Determination of the cadastral income for quality trees.
For vineyards or orchards and forests seated, the owner's gross income is calculated as follows:
Rpl = (Pr arithmetic sum - Sum arithmetic Sp) / No. years cycle
RD = Rpl - Q / land
woods peers to proceed instead to the calculation of gross income with an average economic master.
Rpl = S (Pr - Sp) * r / (q n -1)
RD = Rpl - Q / land

GMP Prof. Sanna (Agricultural Economics)