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Financial services
Related to any service provided by the finance industry, which encompasses a broad range of organisations that deal with the management of money.
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Financial services > Real estate investment 
accelerated cost recovery system (ACRS)
Financial services; Real estate investment
Before 1981, assets used for the production of income were depreciable if they were subject to wear and tear or decline due to natural causes or obsolescence. Assets that did not ...
accelerated depreciation
Financial services; Real estate investment
Accelerated depreciation is a method of depreciation in which larger deductions are taken earlier in the life of the asset than with the straight-line method. Examples include the ...
account
Financial services; Real estate investment
An account is a written record of a business transaction expressed in money and kept in a ledger.
accounting principles
Financial services; Real estate investment
Accounting principles refer to an accounting doctrine that explains current practices and is a guide for the selection of accounting conventions or procedures when alternatives ...
accrued depreciation
Financial services; Real estate investment
Accrued depreciation is the difference between the cost of replacing new property and the present market value of the property.
active income
Financial services; Real estate investment
Active income is all taxable income of a taxpayer except income from a passive activity and portfolio income. Passive activity is something in which the taxpayer does not actively ...
additional first-year depreciation allowance
Financial services; Real estate investment
The additional first-year depreciation allowance is a depreciation allowance equal to 20 percent of the cost of certain depreciable personal property. This allowance applies only ...
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