The income method determines the value of the appraised object by capitalizing or discounting the expected earnings of the appraised company to a certain date. Its theoretical basis is the discount theory in economic principles, that is, the value of an asset is the present value of the future income that can be obtained by using it, and its discount rate reflects the rate of return on the risk of investing in the asset and obtaining income. The main methods of income method include discounted cash flow method (DCF), internal rate of return (IRR), CAPM model and EVA valuation method, etc.
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