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Real estate investment

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Real estate investment

Highest and best use

Financial services; Real estate investment

Highest and best use is an appraisal phrase meaning the use of property that is most likely to produce the greatest percentage net return on the property.

Hoskold method of capitalization

Financial services; Real estate investment

The Hoskold Method of Capitalization is a method of capitalising net income to determine the value of property. The method involves the creation of a sinking fund at a 3 percent rate. See ...

Hundred percent location

Financial services; Real estate investment

A hundred percent location is a city retail business location that is considered the best available for attracting business.

Income approach

Financial services; Real estate investment

Income approach is an approach to the appraisal of real estate that determines value based on a capitalization of the income stream generated by the property.

Income statement

Financial services; Real estate investment

An income statement is a financial statement that shows which items were included in the computation of the net income of a business or person for a specified period of time.

Fixed assets

Financial services; Real estate investment

Fixed assets refers to a balance sheet classification denoting capital assets other than intangibles and long-term investments. Intangibles consist of property that is a "right" rather than a ...

Fixed expenses

Financial services; Real estate investment

Fixed expenses are expenses on an income statement that represent insurance costs and property taxes.

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