United States v. 100.80 Acres of Land (Parrish), 657 F. Supp. 269, 272-80 (M.D.N.C. 1987). Modern technology allows for more sensitive formula to determine the present value of royalty income than the “Morkill formula” adopted by the court in 1987. See id. at 278 & n. 15. But the court’s analysis of the concepts underlying proper discounting of future income to value as of the date of taking, the considerations that must be taken into account and those that must be disregarded, the market support necessary for elements of the income capitalization approach, and the flaws in the formula applied by the fact-finder, remains sound. See id. at 273-79.