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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Malpractice Loss Contingencies (Asserted and Unasserted Claims) and Related Issues of Health Care Providers full-text: superseded by SOP 87-1 1982 October 14: Acceptability of "Simplified LIFO" for Financial Reporting Purposes full-text: 1982 November 1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. Definitions of highest and best use - Wikipedia

    en.wikipedia.org/wiki/Highest_and_best_use

    The Appraisal Institute of Canada defines the term highest and best use as: The reasonably probable and legal use of property, that is physically possible, appropriately supported, and financially feasible, and that results in the highest value.

  4. 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.

  5. Real Estate Definitions Every Seller Should Know - AOL

    www.aol.com/news/2010-09-14-terms-every-seller...

    Assessed value: The value of real estate property as determined by an assessor, typically from the county. "As-is": A contract or listing clause stating that the seller will not repair or correct ...

  6. 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 ...

  7. Acceptability - Wikipedia

    en.wikipedia.org/wiki/Acceptability

    Acceptability is an amorphous concept, being both highly subjective and circumstantial; a thing may be acceptable to one evaluator and unacceptable to another, or unacceptable for one purpose but acceptable for another. Furthermore, acceptability is not necessarily a logical or consistent exercise.

  8. Phase I environmental site assessment - Wikipedia

    en.wikipedia.org/wiki/Phase_I_environmental_site...

    In the United States, an environmental site assessment is a report prepared for a real estate holding that identifies potential or existing environmental contamination liabilities. The analysis, often called an ESA , typically addresses both the underlying land as well as physical improvements to the property.

  9. 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 ...