A major segment of the real estate industry has evolved in recent decades to market and sell time-shares, whereby parties acquire the right to use property (typically, resort condominiums or other vacation-oriented property) for a fixed number of weeks... 

Undertaking real estate projects requires significant capital, and financing cost is a major cost factor. If real estate is acquired that is not ready for its intended use, interest expense incurred during the development and construction period is part... 

Considerable confusing discussion has occurred for years on the subject of valuing property, plant, and equipment. Much of the confusion comes about as a result of the many different procedures there are for the valuation of property, plant, and equipment...