Real estate investment

Real estate investment

Industry: Financial services

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Real estate investment

occupancy rate

Financial services; Real estate investment

Occupancy rate is the percentage of space in a building that is leased or occupied.

operation expenses

Financial services; Real estate investment

Operation expenses are the costs of operating real property. For investment analysis purposes, these expenses include all expenses except depreciation and income taxes.

ordinary gain

Financial services; Real estate investment

Ordinary gain is gain taxable at ordinary rates rather than at capital gains rates, I.R.C. § 1(a)-(e), (h).

ordinary income

Financial services; Real estate investment

Ordinary income is gain taxable at ordinary rates rather than at capital gains rates, I.R.C. § 1(a)-(e), (h).

ordinary loss

Financial services; Real estate investment

Ordinary loss is loss that is not subject to the deductibility limitations imposed on capital, theft, and other specially treated losses. Ordinary losses are fully deductible from gross income, ...

over-improvements

Financial services; Real estate investment

Over-improvements consist of property on which the building value is too high with respect to the land value so that the building does not represent the highest and best use of the property.

passive activity

Financial services; Real estate investment

Passive activity consists of a trade or business in which the taxpayer does not materially participate, or any rental activity. Losses and tax credits from a passive activity may only be taken ...