The first comprehensive presentation of the residual value method. The book provides an extensive overview of the residual value method. Background, application, and methodology are explained in detail. The focus is on: the fundamentals of market and property value assessment, the determination of fair values for investment properties for accounting purposes, the various considerations in the assessment and valuation of real estate developments, the basic structure of static and dynamic residual value methods, essential input parameters, the results, possible practical solutions, and the plausibility check of the method's results. National and international laws, norms, and standards have been incorporated (LBG, ÖNORM B 1802-3, IVS, IAS) with commented examples from appraisal, developer, and project development practice.