Substitute Basis
May 19, 2014 10:33 pm Comments Off on Substitute BasisThe basis in a property acquired in a qualified Section 1031 Exchange is reduced by deferred gain and becomes the... View Article
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Sunk Costs
May 19, 2014 10:33 pm Comments Off on Sunk CostsInvestment costs that are committed and cannot be recovered.
Superregional Center
May 19, 2014 10:33 pm Comments Off on Superregional CenterA retail property type similar to regional centers, but because of its larger size, a superregional center has more anchors,... View Article
Supply
May 19, 2014 10:34 pm Comments Off on SupplyThe amount of property that will be made available for sale or rent at a given price or rental rate.
Supply Factors
May 19, 2014 10:34 pm Comments Off on Supply FactorsElements or forces that influence the supply of goods and services in a given market.
Surrender
May 19, 2014 10:35 pm Comments Off on SurrenderThe conditions under which a tenant relinquishes possession of the premises. Most leases will include a clause that spells out... View Article
Survey
May 19, 2014 10:35 pm Comments Off on SurveyA drawing showing the exact property lines, measurements and any easements or encroachments for a particular property.
Suspended Losses
May 19, 2014 10:36 pm Comments Off on Suspended LossesPassive losses that cannot be used in the current year are suspended for use in future years or at the... View Article
Synthetic Lease
May 19, 2014 10:37 pm Comments Off on Synthetic LeaseA leasing and financing strategy whereby the terms of the lease under specific Financial Accounting Standard Board guidelines change the... View Article
T-Bar
May 19, 2014 10:37 pm Comments Off on T-BarA chart used to summarize the timing of real estate cash flows.