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| Warehouse |
Premises designed and built for the purpose of bulk storage of raw materials or finished or partly finished goods, pending either onward transit or division into smaller batches and subsequent distribution.
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| Willing seller-willing buyer |
An assumption sometimes made for valuation purposes that the owner of the property concerned is willing to dispose of his interest therein and that there is at least one genuine purchaser in the market for that interest, whether or not such is actually the case at the date of valuation.
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| Written-down value |
| At a given time, the result of making one or more annual of periodic deductions for depreciation against capital cost or worth. |
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