Glossary

  • 10-K

  • 10-K/A

  • 10-Q

  • 10-Q/A

  • 8-K

  • Acquisition Cost

  • Adjusted Funds from Operations (AFFO)

  • Amortization

  • Annual Percentage Rate (APR)

  • Annual Percentage Yield (APY)

  • Annual Report

  • Appraisal

  • Articles of Incorporation

  • Asset

  • Asset Classes

  • Asset / Equity Ratio

  • Asset-Based Financing

  • Auditor's Report

  • Authorized Shares

  • Balance Sheet

  • Basis Point (BPS)

  • Blue-Sky Laws

  • Book Value

  • Book Value per Share

  • Broker

  • Budget

  • Capital Budget

  • Capital Expenditures

  • Capital Gain

  • Capital Lease

  • Capital Loss

  • Capital Structure

  • Capitalization

  • Capitalization Rate (or Cap Rate)

  • Capitalized

  • Cash

  • Cash (or Funds) Available for Distribution

  • Cash Budget

  • Cash Equivalent

  • Cash Flow

  • Cash Flow Coverage Ratio

  • Cash Flow from Operations

  • Collateral

  • Commission

  • Common Stock

  • Common Stock Ratios

  • Cost of Capital

  • Coverage Ratios

  • Current Ratio

  • Custodial Fees

  • Debt Ratio

  • Debt to Equity Ratio

  • Declaration Date

  • Depreciate

  • Depreciation

  • Dilutive Effect

  • Discounted Cash Flow (DCF)

  • Distribution Reinvestment Program (DRP)

  • Distribution Yield

  • Distributions

  • Diversification

  • Dividend

  • Dividend Coverage

  • Dividend Payout Ratio

  • Dividend Rate

  • Dividend Reinvestment Plan (DRP)

  • Dividend Rights

  • Dividend Yield

  • Dividends per Share

  • Earnings

  • Earnings per Share (EPS)

  • Earnings Yield

  • EBITDA

  • EDGAR

  • Effective Annual Interest Rate

  • Effective Annual Yield

  • Equitization

  • Equity

  • Equity Market Cap

  • Equity REIT

  • Expensed

  • Financial Leverage

  • FINRA

  • Fixed Asset

  • Fixed Cost

  • Fixed-Rate Loan

  • Form 3

  • Form 4

  • Form 5

  • Funds Available for Distribution (FAD)

  • Funds from Operations (FFO)

  • General Partner

  • Generally Accepted Accounting Principles (GAAP)

  • Gross Leasable Area (GLA)

  • Holding Period

  • Holding Period Return

  • Hybrid REIT

  • Implied Equity Market CAp

  • Income Statement (statement of operations)

  • Individual Retirement Account (IRA)

  • Intangible Asset

  • Interest

  • Interest Coverage Ratio

  • Investor

  • Investor Relations

  • Lease

  • Lease Rate

  • Lease Rollover

  • Lend

  • Lessee

  • Lessor

  • Leverage

  • Leverage Ratios

  • Liability

  • Limited Partner

  • Limited Partnership

  • Liquidity

  • Long-Term Assets

  • Long-Term Debt

  • Long-Term Debt Ratio

  • Long-Term Debt to Equity Ratio

  • Long-Term Debt / Capitalization

  • Management's Discussion

  • Market Capitalization

  • Market Capitalization Rate

  • Market Value

  • Market-to-Market

  • Mortgage

  • Mortgage Rate

  • Mortgage REIT

  • Mortgagee

  • Mortgager

  • Multi-family Loans

  • Net Asset Value (NAV)

  • Net Assets

  • Net Book Value

  • Net Cash Balance

  • Net Income

  • Net Lease

  • Net Operating Losses

  • Passive Investment Management

  • Payout Ratio

  • Positive Spread Investing (PSI)

  • Price / Book Ratio

  • Prime Rate

  • Principal

  • Private Placement

  • Pro Forma Statement

  • Prospectus

  • Proxy

  • Quick Ratio

  • Real Estate Investment Trust (REIT)

  • Real Estate Investment Trust Act of 1960

  • Record Date

  • REIT Modernization Act of 1999

  • Return

  • Return of Capital

  • Return on Assets (ROA)

  • Return on Equity (ROE)

  • Return on Investment (ROI)

  • Return on Total Assets

  • Sale and Lease-Back

  • Scheduled Cash Flows

  • SEC

  • Secondary Market

  • Sector

  • Securities Exchange Act of 1934

  • Securitization

  • Share Repurchase

  • Shareholders' Equity

  • Shares

  • Statement of Cash Flows

  • Stock

  • Stock Dividend

  • Stockholder Equity

  • Straight Line Depreciation

  • Straight-Lining

  • Street

  • Street Name

  • Tangible Asset

  • Tax Reform Act of 1986

  • Total Debt to Equity Ratio

  • Total Market Cap

  • Total Return

  • Transactions Costs

  • Treasury Stock

  • Triple-Net Lease

  • UPREIT

  • Yield