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Real estate investment
Industry: Financial services
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Real estate investment
long-term capital loss
Financial services; Real estate investment
A long-term capital loss is the amount of money lost from the sale or exchange of a capital asset held more than 12 months, I.R.C. § 1(h).
long-term investor
Financial services; Real estate investment
A long-term investor is an investor, such as an insurance company or pension fund, that is interested in holding property for a long period of time.
long-term liability
Financial services; Real estate investment
A long-term liability is an obligation that will not become due within one accounting cycle (usually one year).
market approach
Financial services; Real estate investment
Market approach is a type of appraisal for real estate that uses recent sales of comparable properties in the same area as the subject property as the basis of computing value.
market price
Financial services; Real estate investment
Market price is the price paid for property regardless of circumstances. It is not the same thing as market value.
market value
Financial services; Real estate investment
Market value is the price at which a willing seller would sell and willing buyer would buy, neither being under unreasonable pressure. See fair market value.
minimum tax for tax preferences
Financial services; Real estate investment
For minimum tax for tax preferences, see alternative minimum tax.