Unlike the All Risks Yield in UK practice, the Liegenschaftszinssatz (abbr. LZ) doesn’t include an allowance for default , therefore this must be subtracted from gross operating revenue. As a end result, the Liegenschaftszinssatz will often be lower than the All Risks Yield. WertV’s common laws are additional supported by the Wertermittlungsrichtlinie (abbr. WertR, “directive on the willpower of value”). The WertR supplies templates for calculations, tables (e.g., economic depreciation) and tips for the consideration of various influences.