Bewertung des kirchlichen Immobilienbestandes

Like other monuments, churches are characterised by their intangible assets. Therefore, this book first examines how the intangible assets of church buildings can be measured and calculated. In this way, these assets can be evaluated and taken into account during decision-making.
This study presents the traditional evaluation methods of real value, comparative value and income value, and reveals the difficulties of applying them to buildings for which there is either no market or which cannot be evaluated because of their unique design. Subsequently, the book outlines methodological approaches, particularly those from English-speaking countries such as travel cost analysis, and puts them to the test on the challenges posed by church buildings. This study reveals that it is possible to solve the paradox of trying to evaluate intangible assets and, as a result, allows us to determine the true extent of the ecclesiastical and social significance of church buildings for the first time.