Abatement
May 15, 2014 4:42 pm Comments Off on AbatementA reduction or decrease, most often in relation to rent. Commonly offered as free rent or early occupancy, and sometimes... View Article
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Absorption
May 15, 2014 4:44 pm Comments Off on AbsorptionThe amount of space (in square feet) or units of a particular commercial property type (i.e. office, industrial, etc.) that... View Article
Abstract
May 18, 2014 10:02 pm Comments Off on AbstractAn abridged summary of a document, as in a lease abstract.
Acceleration Clause
May 16, 2014 4:13 pm Comments Off on Acceleration ClauseThe amount of space (in square feet) or units of a particular commercial property type (i.e. office, industrial, etc.) that... View Article
Accumulated Cost Recovery
May 18, 2014 10:03 pm Comments Off on Accumulated Cost RecoveryTotal cost recovery deductions taken throughout the holding period of a property.
Acre
May 18, 2014 10:04 pm Comments Off on AcreA measurement, typically of land, equal to 43,560 square feet.
Active Income
May 18, 2014 10:05 pm Comments Off on Active IncomeIncome from salary, wages, tips, commissions, and activities in which the taxpayer materially participates. Also see passive income.
Ad Valorem
May 18, 2014 10:06 pm Comments Off on Ad Valorem“According to value.” A method of taxation whereby the tax is imposed based upon the value of the property.
Add-on Factor
May 16, 2014 4:16 pm Comments Off on Add-on FactorThe ratio of rentable to useable square feet. Also known as the load factor and the rentable-to-useable ratio. Also see... View Article
Adjusted Basis
May 18, 2014 10:07 pm Comments Off on Adjusted BasisThe original cost basis of a property plus capital improvements, less total accumulated cost recovery deductions, and partial sales taken... View Article