The Mortgage-Equity Valuation technique is not a new concept. Over 50 years ago the brightest minds in the real estate appraisal industry were using Mortgage-Equity Analysis. However, without the power of desk-top computers, the Mortgage-Equity technique could not handle projections of uneven income flows. As a result, the DCF using an overall discount rate came into fashion. Now with the Mortgage-Equity Appraisal Software, appraisers can develop a value commercial real estate that is mathematically accurate.