General objective of this article is to Discuss Commercial Real Estate Valuation. The valuation of commercial property is dependent on multiple factors that happen to be intrinsic to the property and processed via a metrics which could utilize comparable sales, cost approach or income capitalization approach to determine its value. The investor then makes any determination what discount pace he thinks is appropriate to justify and compensate raise the risk of tying up capital commensurate with project danger, risk premium, the cost of debt and general financial system.