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    Income Approach

    Discount Rate (Yield Rate)

    The rate of return required by an investor to attract investment in a particular property, used in DCF analysis to convert future cash flows into present value. Reflects the risk and opportunity cost of the investment.

    The discount rate incorporates the risk-free rate (typically U.S. Treasury yields), plus premiums for risk, illiquidity, and management burden associated with real estate investment. Higher-risk properties require higher discount rates. The discount rate can be extracted from market transactions using IRR analysis of comparable sales, or built up from component rates. Unlike the cap rate (which applies to a single year's income), the discount rate accounts for the entire investment period including income growth, expense increases, and the future sale price.

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