Occupancy rate = (Estimated rental income of occupied space) / (Contractual rental income of occupied space + estimated rental income of vacant space). 

Cash or accrual

The current appraised market value (value as of last day of current quarter) of the asset as determined by an external or internal appraisal as if it were being sold without existi ...

External / Internally  asset valuation. Refer to PV17

Market approach / income approach (income capitalisation, DCF, earnings multiple) / cost approach (replacement costs less depreciation)

Encumbered / Not encumbered

The estimated rental value as a percentage of gross property value.

Gross passing rent as quoted on tenancy schedule. Passing rent is the rent chargeable to the tenant as per tenancy schedule and is inclusive or rent incentives (eg rent frees and r ...

Total rental income for the period estimated to be achievable if an asset is newly leased, assuming a normal market lease contract

Income generated by the operation of the asset, independent of external factors such as financing and income taxes. It is calculated as quarterly gross income less operating expens ...