Theme parks have special features that include the diversity and exclusivity of themes. They are usually appraised using the replacement or Discounted Cash Flow methods.
The influence area, per capita income of the population, infrastructure, diversity of income, operating costs, investments, vacancies, etc … are some of the points analyzed in these appraisals.
Special structures have costs that must be budgeted with special attention.
In most parks the economic value (DCF) is lower than the depreciated replacement cost and this is due to the high implementation and maintenance costs.