Real estate investment

Real estate investment

Industry: Financial services

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Real estate 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 is property subject to the allowance for depreciation which is either (I.R.C. § 1245) personal property; certain amortizable 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 realized 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 ...

section 751 property

Financial services; Real estate investment

Section 751 property consists of unrealized receivables, or accounts that have not been paid, and inventory items of a partnership. If a partner transfers his interest in a partnership, the portion ...

sensitivity analysis

Financial services; Real estate investment

Sensitivity analysis is the examination of the change in value of an investment by changing various factors, such as the interest rate, the mortgage term, and the required equity yield.