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Deductions for Hotel Values

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The advantage of our current market is that there are several transactions that involve foreclosed hotels and several receivers allow the hotels to go dark during the holding period, some even sale without FF&E. This provides several data points to quantify the value of the going concern which has a very sizeable impact on value. As soon as a hotel goes dark the value of the property declines significantly. The problem with deducting the depreciated value of the FF&E to arrive at a value of the real estate is that this method understates the value of the FF&E. A buyer considering two properties will apply a more significant discount (replacement cost new) to a property that does not have FF&E included. A more accurate method would be to compare a hotel that sold without FF&E to a hotel that sold with FF&E. In today’s market this is possible; during stabilized market conditions this is not possible when using current data. My solution is to database the properties in today’s market and quantify the impact on value to be applied to the appraisals of tomorrow.
 
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