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Search Results for:

Allocation by Abstraction

Definitions

A method of separating a whole property value into land and improvement components; the appraiser estimates replacement cost new, subtracts an appropriate amount for depreciation, ...

Allocation by Ratio

Definitions

A method of separating a whole property value into land and improvement components, in which the appraiser develops proportions of land and improvement values for comparable proper ...

Allocation Method

Definitions

A method used to value land, in the absence of vacant land sales, by using a typical ratio of land to improvement value; also known as “land ratio method”.

Allocation Policy

Definitions

A policy used by a General Partner to allocate investments to different investment vehicles in a fair manner when the investment vehicles do not have Exclusivity rights.  

Allowances

Definitions

A balance sheet contra-account linked with another account that has an opposite value to that account, and is reported as a subtraction from the linked account's balance.

Alpha (α)

Definitions

The excess return of an investment relative to the return of a benchmark index; often considered the active return on an investment; gauges the performance of an investment against ...

Alternative Investment Risk

Definitions

The risk of loss associated with investment in alternative investments or alternative investment vehicles.

Alternative Investment Vehicle (AIV)

Definitions

An investment structure created to facilitate one or more specific investments; typically, a fund is permitted to establish an alternative investment vehicle to accommodate the tax ...

Alternative Lender

Definitions

An individual, entity or organization that provides loans, lines of credit, or cash advances to others, outside of the traditional forms of credit offered by a commercial bank or c ...

Amenities

Definitions

A desirable or useful feature of a building or place, amenities look to provide comfort and convenience for tenants occupying the property; Amenities encompass additions that are i ...

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