Abstract
Highway toll rights are intangible assets dependent on the physical assets of highways, and their value assessment differs greatly from that of general intangible assets. On the basis of elaborating their special characteristics, this paper analyses the theoretical basis and calculation model of the present value of revenue method in the valuation of highway toll rights, and puts forward policy and technical suggestions for the future application of the revenue method in the act of transferring toll rights.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have