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Real estate investment
Industry: Financial services
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Real estate investment
Dealer
Financial services; Real estate investment
As an investment term, a dealer is a person who deals in real property as an occupation rather than as an investor. For purposes of income taxation, a dealer is one who holds property primarily for ...
Debit
Financial services; Real estate investment
A debit is a bookkeeping entry on the left side of an account, recording the creation of or addition to an asset or an expense, or the reduction or elimination of a liability, or item of equity or ...
Declining balance depreciation
Financial services; Real estate investment
Declining balance depreciation is a method of depreciation under which a uniform rate is applied each year to the unrecovered basis of the property. The rate is expressed as a percentage of the ...
Demographic factor
Financial services; Real estate investment
A demographic factor is a population factor that affects the value of real property, such as the number of persons renting as compared to buying, or an increase in the divorce rate.
Depreciation
Financial services; Real estate investment
In real estate practice, depreciation means the loss of value of real property brought about by age, physical deterioration, or functional or economic obsolescence. For the meaning of depreciation in ...
Equity yield
Financial services; Real estate investment
Equity yield includes cash flow on the original equity investment, mortgage amortization, and the effect of appreciation or depreciation, if any.
Excess depreciation
Financial services; Real estate investment
Excess depreciation is the amount of depreciation deductions taken in excess of straight line depreciation.