real estate

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Real estate

A piece of land and whatever physical property is on it.

Real Estate

Land and the improvements on it. Real estate is one of the primary (and indeed one of the only) assets whose value does not depreciate over time. Depending on the particular title, ownership of real estate may include mineral rights to any geophysical aspects occurring thereon. Ownership of real estate does not automatically include the right to develop it, depending on local regulations. However, development of real estate (for example by building a house on it) usually increases the value. While supply of real estate does not vary, demand may change greatly depending on its particular features, number of people in the area, and cultural differences regarding land ownership. It is an attractive form of collateral because it cannot be stolen or destroyed. See also: Plot, zoning law.

real estate

The land, buildings, and improvements thereto. Also called real property.

real estate

Land and everything above and below the soil.
References in periodicals archive ?
The company is working diligently to complete its review of its accounting for leases and to quantify the impact of the necessary adjustments on each of the reporting periods.
For leases that continue to be treated as operating leases under the revised treatment, the Company would be required to account for the total rent for the term of the lease, including both base rent and fixed annual increases, on a straight line basis over the term.
Due to the terms of the lease modification, 17 of the 20 leased hotels will be accounted for as capital leases in accordance with Financial Accounting Standards Board Statement Number 13, "Accounting for Leases," effective October 1, 2004.
Funding for leases transacted through AccessPoint can be provided by the vendor or lessor, eLease Funding Network(TM), preferred partners, or any combination thereof.