- depreciable real estate
- объекты недвижимости, которые могут амортизироваться.
Англо-русский экономический словарь.
depreciable real estate
Смотреть что такое "depreciable real estate" в других словарях:
Depreciable Property — Any type of asset that is eligible for depreciation treatment. Depreciable property can include vehicles, real estate, computers and office equipment, machinery and heavy equipment, and several other categories of assets. Depreciable property… … Investment dictionary
Recovery Property — A specific class of depreciable real estate. Recovery property describes tangible depreciable property placed in service between 1980 1987, and is eligible for Accelerated Cost Recovery System (ACRS) treatment. The ACRS election was allowed on a… … Investment dictionary
Frank Lyon Co. v. United States — SCOTUSCase Litigants=Frank Lyon Co. v. United States ArgueDate=November 2 ArgueYear=1977 DecideDate=April 18 DecideYear=1978 FullName=Frank Lyon Co. v. United States USVol=436 USPage=561 Citation=98 S. Ct. 1291; 55 L. Ed. 2d 550; 1978 U.S. LEXIS… … Wikipedia
Unrecaptured Section 1250 Gain — A type of depreciation recapture income that is realized on the sale of depreciable real estate. Unrecaptured Section 1250 income is taxed at a 25% maximum capital gains rate (or less in some cases). Unrecaptured Section 1250 gains are only… … Investment dictionary
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Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… … Wikipedia
Sale-and-leaseback — A sale and leaseback [ [http://investorwords.com/4364/sale and leaseback.html sale and leaseback Definition ] ] is typically a commercial real estate transaction in which one party, often a corporation, sells its corporate real estate assets to… … Wikipedia
MACRS — Part of a series on Taxation Taxation in the United States … Wikipedia
Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… … Wikipedia
Nonrecourse debt — Non recourse debt or a non recourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable. If the borrower defaults, the lender/issuer can seize the… … Wikipedia
Personal property — For other uses, see Personal property (disambiguation). Property law … Wikipedia
