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  2. List of AICPA Issues Papers - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

    Depreciation of Income Producing Real Estate full-text: 1982 August 13: Accounting for Medical Malpractice Loss Contingencies (Asserted and Unasserted Claims) and Related Issues of Health Care Providers full-text: superseded by SOP 87-1 1982 October 14: Acceptability of "Simplified LIFO" for Financial Reporting Purposes full-text: 1982 November 1

  3. Real estate benchmarking - Wikipedia

    en.wikipedia.org/wiki/Real_estate_benchmarking

    Real estate benchmarking is the standard of measurement used to analyze the financial characteristics of a real estate investment property. In the general sense, real estate benchmarking refers to the comparison of potential real estate investment properties against a predetermined framework of measurement. In a narrow sense, the term real ...

  4. Investment rating for real estate - Wikipedia

    en.wikipedia.org/wiki/Investment_rating_for_real...

    An investment rating of a real estate property measures the property's risk-adjusted returns, relative to a completely risk-free asset. Mathematically, a property's investment rating is the return a risk-free asset would have to yield to be termed as good an investment as the property whose rating is being calculated.

  5. Highest and best use - Wikipedia

    en.wikipedia.org/wiki/Highest_and_best_use

    Highest and best use (or highest or best use; HBU) is a concept in real estate appraisal that originated with early economists such as Irving Fisher, who conceptualized the idea of maximum productivity. [1]

  6. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    In the absence of urban planning policies, property tax on real estate changes the incentives for developing land, which in turn affects land use patterns. One of the main concerns is whether or not it encourages urban sprawl. The market value of undeveloped real estate reflects a property's current use as well as its development potential. As ...

  7. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    In Germany, real estate appraisal is known as real estate valuation (Immobilienbewertung). Real estate appraisers (Immobilienbewerter or Gutachter) can qualify to become a Öffentlich bestellter und vereidigter Sachverständiger (officially appointed and sworn expert). However, this formerly very important title has lost a lot of its importance ...

  8. Average US rate on a 30-year mortgage falls to 6.89%, third ...

    www.aol.com/average-us-rate-30-mortgage...

    The average rate fell to 6.89% from 6.95% last week, mortgage buyer Freddie Mac said Thursday. A year ago, it averaged 5.9%, Freddie Mac said. Mortgage rates are influenced by several factors ...

  9. Property condition assessment - Wikipedia

    en.wikipedia.org/wiki/Property_condition_assessment

    Property condition assessments (PCAs) (also known as the property condition report, or PCR) are due diligence projects associated with commercial real estate.Commercial property and building inspections are important for clients seeking to know the condition of a property or real estate they may be purchasing, leasing, financing or simply maintaining.