Code of Arkansas Rules Title 26 — Taxation
26 CAR § 230-105
Overall capitalization rates
Official textcodeofarrules.arkansas.gov
# (a)
The overall capitalization rate in yield capitalization is a weighted average of the product of the firm’s individual costs of capital and its market value proportion in the capital structure.
# (b)
The overall capitalization rate in direct capitalization is a weighted average of the product of the firm’s direct capitalization rate for each type of security and its market value proportion in the capital structure.
Source: view the official text
In this chapter (10 sections)
- 230-101 · Introduction
- 230-102 · Methods used in determining market value — Cost approach
- 230-103 · Methods used in determining market value — Stock and debt…
- 230-104 · Methods used in determining market value — Income…
- 230-105 · Overall capitalization rates
- 230-106 · Correlation of value — Weighting percentages
- 230-107 · Administrative Adjustment
- 230-108 · Allocation
- 230-109 · Adjustment to correlation value — Leased property
- 230-110 · Information filing requirement