A national trade association that represents certified public accountants in business and industry, public practice, government, and education.

The liquidation of a financial debt through regular periodic installment payments; for tax purposes, the periodic deduction of capitalized expenses.

The tenant that serves as the predominant draw to a commercial property, usually the largest tenant in a shopping center or retail development.

The highest tranche of an asset backed security (ABS) or other structured financial product; during bankruptcy, default, or other credit proceedings, an A note is senior to other n ...

An adjustment mechanism for preferred stock, options, or convertible securities that provides the holder the right to receive additional securities in the event of a future financi ...

An estimate of a property’s fair market value by an authorized person with applicable knowledge and expertise.

An international real estate trade organization representing professional real estate appraisers.  

Buying securities in one market and then selling them immediately in another market to make a profit on the price discrepancy.

A form of alternative dispute resolution process conducted out-of-court whereby the dispute between parties to a contact is decided by an impartial third party arbitrator.

A computer program utilized to analyze portfolio performance and purchase opportunities.