 Disclaimer
Copyright Comments  100. Introduction
 200. Costs
201. Introduction 202. Preacquisition Costs 203. Property Acquisition Costs 203.3. Non-market Rate Debt 203.4. Reacquisition through Foreclosure or Power of Sale 204. Development and Construction Costs 204.4. Amenities 204.5. Air Rights and Payments in Lieu 204.6. General and Administrative Expenses 204.7. Sales at Nominal Values 205. Carrying Costs 205.10. Interest 205.11. Incidental Operations 205.12. Allocaion of Carrying Costs to Components 206. Financing Costs 207. Initial Leasing Costs 207.1. Types of Initial Leasing Costs 207.2. Direct Leasing Costs 207.3. Tenant Improvements 207.4. Tenant Incentives 207.5. Sales and Marketing Costs 208. Redevelopment Projects 209. Selling Costs 210. Costs to Complete 211. Allocation of Costs 211.1. Methods of Allocation 211.2. Timing of Allocation 211.3. Revision of Estimates 212. Change in Use 300. Impairment of Real Estate Properties
400. Revenue and Profit Recognition on Sales of Real Estate
500. Revenue and Profit Recognition for Income-producing Properties
600. Interests in Joint Arrangements
700. Foreign Currency Translation
800. Special Reporting Practices
Glossary of Terms White Paper on Applying the Acquisition Method for a Business Combination
Index
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