21 Terms
Home > Industry/Domain > Financial services > Real estate investment
Real estate investment
Industry: Financial services
Add a new termContributors in Real estate investment
Real estate investment
adjusted basis
Financial services; Real estate investment
Basis is the cost of an asset or some substitute for cost. Adjusted basis is the basis, plus or minus certain adjustments such as expenditures, receipts, losses, and depreciation, I.R.C. § 1016.
asset depreciation range (ADR) system
Financial services; Real estate investment
The Asset Depreciation Range (ADR) System is a method of determining the allowance for depreciation by assessing the useful life of the property according to published guideline life ranges, I.R.C. § ...
after-tax investment
Financial services; Real estate investment
After-tax investment is the actual cost, after tax benefits, of the investment. It is often referred to as hard dollar investment.
alternative minimum tax
Financial services; Real estate investment
The alternative minimum tax is a tax that applies to taxpayers who otherwise would pay little or no tax because of the availability of various deductions and tax credits, I.R.C. § 55. The alternative ...
appraisal
Financial services; Real estate investment
An appraisal is a written valuation of property made by a qualified independent appraiser.
appreciation
Financial services; Real estate investment
Appreciation is the increase in value of real property due to various economic factors, such as inflation.
at-risk limitation on losses
Financial services; Real estate investment
If a taxpayer sustains losses in his business, there is a limitation on the amount of losses that he may deduct to amounts for which he is personally "at risk." The limitation is called the at-risk ...
