Footnote 596

See Amexx I, 860 F. Supp. 2d at 174-75;United States v. 15.00 Acres of Land in Miss. Cty., 468 F. Supp. 310, 315 (E.D. Ark. 1979) (discussing direct capitalization);Direct Capitalization, T he d icTionAry oF r eAl e sTATe A pprAisAl(6th ed. 2015).