Granby I, 844 F. Supp. 2d at 683; see United States v. 8.34 Acres of Land in Ascension Par., No. 04-5-D-MI, 2006 WL 6860387, at *5 (M.D. La. June 12, 2006) (describing “‘entrepreneur’s profit’” as “a controversial legal-economic issue”); eATon, supra note 16, at 168 (“Entrepreneurial profit is a relatively new concept, at least as a separate item of cost in the cost approach.”); cf. 2 orgel, supra note 191, at 57 (“The failure