Codification that defines fair value, provides a framework for measuring fair value in generally accepted accounting principles (GAAP), discusses acceptable valuation techniques an ...

Commingled funds, both open-end funds and closed-end funds, and separatley managed accounts (SMAs).  

An investor with special status under financial regulations and satisfying one or more requirements regarding income, net worth, asset size, governance status and/or professional e ...

A fee charged by an investment manager or operating partner to acquire new buildings, usually charged as a percent of the acquisition cost.  The fee compensates for costs of s ...

Similar investments with the same acquisition date over the same period of time as subject; also known as an “inception-date cohort”.

A legal document required for land that has been remediated for environmental contamination but in which there are conditions that must be maintained in order to prevent potentiall ...

A debt financing obligation issued to a company or an individual by a bank or similar financial institution for which the interest rate (coupon rate) is adjusted periodically to re ...

The original purchase price of an asset plus its acquisition costs plus any capital improvements less the cumulative depreciation deductions.

A body of individuals and/or representatives of entities that advises the board of directors and/or management of a fund or organization but does not have authority to vote on corp ...

A document through which two parties, the company and the affiliate, form a relationship whereby the affiliate receives funds for certain qualified actions.