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  2. Resource rent tax - Wikipedia

    en.wikipedia.org/wiki/Resource_rent_tax

    A resource rent tax is a tax on the rents gained on the exploitation of a resource. [ 1 ] [ 2 ] [ 3 ] It can cover both renewable and non-renewable resources. It is classically understood to be a tax on the surplus value generated by resource exploitation beyond the necessary costs of production (which includes rewards to capital). [ 1 ]

  3. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    Other real property must be depreciated over 27.5 years for residential property, 39 years for business property, and 40 years under ADS. In addition, shorter lives are provided for certain property, including computers and peripheral equipment, certain high technology equipment, special purpose agricultural structures, and certain other items.

  4. Imputed rent - Wikipedia

    en.wikipedia.org/wiki/Imputed_rent

    Where i is the interest rate, r p is the property tax rate, m is the cost of maintenance, and d is depreciation. The rent is the sum of these rates multiplied by the price of the house, [2] P H. More detailed user cost models consider differential interest costs for housing debt and owner equity and the tax treatment of housing capital income. [3]

  5. Payment in lieu of taxes - Wikipedia

    en.wikipedia.org/wiki/Payment_in_lieu_of_taxes

    Their services are instead paid for by taxing other property owners in the city's jurisdiction such as homeowners and for-profit businesses. For many municipalities in the United States, property taxes are the primary source of revenue. The amount of forgone tax revenue as a result of these tax-exempt land parcels is significant.

  6. Rental agreement - Wikipedia

    en.wikipedia.org/wiki/Rental_agreement

    The time use of a chattel or other so called "personal property" is covered under general contract law, but the term lease also nowadays extends to long term rental contracts of more expensive non-Real properties such as automobiles, boats, planes, office equipment and so forth. The distinction in that case is long term versus short term rentals.

  7. Property management - Wikipedia

    en.wikipedia.org/wiki/Property_management

    The property owner in this case signs a property management agreement with the company, giving the latter the right to let it out to new tenants and collect rent. The owners don't usually even know who the tenants are. The property management company usually keeps 10-15% of the rent amount and shares the rest with the property owner.