This refers to the profits made from the sale of a capital asset such as investments, personal property, and real estate. It is calculated as follows: get the total selling price of the relinquished property, subtract the...
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Demolition
This is the act of tearing down or dismantling a part or the entirety of any building and incidental accessory buildings. Demolition typically happens when a building site is being prepared for a new structure or when a hazardous...
Demising wall
This is a wall partition that divides one tenant's space from another or from the building or the property's common areas such as public corridors, restrooms, or hallways. It is imperative for a demising wall to be built properly...
Crossover Chart
Communicated through a visual representation, a crossover chart details a relationship between the costs of leasing and owning at different discount rates.
Covenant
This is a condition or agreement written in a real estate site deed or title that prevents or restricts someone from using the property for specified purposes. An example of this is when a particular property should only be used...
Certified Management Accountant (CMA)
This individual possesses skills and expertise in strategic management, financial planning, analysis and control, and professional ethics. They are typically the ones who aid companies and businesses in making strategic business...
Capital appreciation
This refers to the difference between the selling price and the purchase price of a particular investment. Capital appreciation is the increase in the value or price of an investment. There are certain investments designed for...
Competition (retail)
This is a market setting or condition wherein several firms compete for a share of the retail market in a given geographic area. It is also a term utilized to indicate competitors or rivals.
incidents of ownership
This refers to any control over a certain property. An example of this is when you give away a property but you keep an incident of ownership. In this case, legally, no gift has been made.
Core Plus
This refers to core assets that have some element of risk or opportunity that comes with it. An example of this is an asset located in a retail building that has a tenant taking 10 to 15 percent of the space that will vacate the...
