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The aim of this paper is the study and generalization of the method of the two distribution functions, used in the theory of valuation and, more concretely, in the agrarian valuations. The basic foundation of this method, proposed by Ballestero (1973), is the use of a representative index of the asset that we try to value and in the acceptance of a series of hypotheses on the distribution of the variable index and of the variable value of the asset. Until this moment and in all the worksdoi:10.7201/earn.2002.02.01 fatcat:he4756x33fgchphxdogz7jt6va