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Real estate investment
Industry: Financial services
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Real estate investment
Risk
Financial services; Real estate investment
Risk is the possibility that the invested capital in an investment will be lost. For purposes of determining the overall capitalization rate, the risk is assigned a risk factor.
Risk factor
Financial services; Real estate investment
Risk factor is a number, such as 1.5, that is assigned to the amount of risk involved in an investment for purposes of determining the overall capitalization rate of an investment.
Salvage value
Financial services; Real estate investment
Salvage value is the amount of money, determined when the asset is acquired, that is estimated will be obtained on the disposition of the asset when it is retired from service by the taxpayer.
Section 1245 property
Financial services; Real estate investment
Section 1245 property is property subject to the allowance for depreciation which is either (I.R.C. § 1245) personal property; certain amortisable real property; certain single purpose agricultural ...
Section 1250 property
Financial services; Real estate investment
Section 1250 property is real property, other than section 1245 property, which is subject to the allowance for depreciation under I.R.C. § 1250(c). A portion of any gain realised on the disposition ...
Section 179 property
Financial services; Real estate investment
Section 179 property is any recovery property that is also section 38 property, and that is acquired by purchase for use in a trade or business, I.R.C. § 179(d)(1).
Section 38 property
Financial services; Real estate investment
Section 38 property is property eligible for the investment credit under former I.R.C. § 38. In general such property includes depreciable tangible property with a useful life of at least three ...