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.

The amount of money an investment generates after payment of any tax liabilities.

An internal rate of return (IRR) calculated using after-tax net cash flows.

A series of factors that determine if the GP has similar investment motivations as LP(s) and influenced by factors such as fee structure, allocation policies, investment exclusivit ...

The process of evaluating a property's environmental conditions, which may be relevant to assessing potential liability for any contamination.

With reference to attribution:  the value the manager adds by having different sector weights in the portfolio than the sector weights in the benchmark; a sector weight in the ...

A method of separating a whole property value into land and improvement components; the appraiser estimates replacement cost new, subtracts an appropriate amount for depreciation, ...

A method of separating a whole property value into land and improvement components, in which the appraiser develops proportions of land and improvement values for comparable proper ...