### DAR A.O No. 5 formula

The formula under DAR A.O No. 5 reads:

LV = (CNI x 0.6) + (CS x 0.3) + (MV x 0.1)Where:

LV = Land Value CNI = Capitalized Net Income CS = Comparable Sales MV = Market Value per Tax Declaration

The above formula shall be used if all the three factors areIn no case shall the value of idle land using the formula MV x 2 exceed the lowest value of land within the same estate under consideration or within the same barangay or municipality (in that order) approved by LBP within one (1) year from receipt of claimfolder.present, relevant, and applicable.

A.I When theCS factor is not present and CNI and MV are applicable, the formula shall be:

LV = (CNI x 0.9) + (MV x 0.1)

A.2 When theCNI factor is not present, and CS and MV are applicable, the formula shall be:

LV = (CS x 0.9) + (MV x 0.1

A3 Whenboth the CS and CNI are not present and only MV is applicable, the formula shall be:

LV = MV x 2