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A real estate project is considered substantially completed and held available for occupancy upon completion of tenant improvements by the developer, but no later than one...
In real estate properties that are intended for rent or sale after development is completed, leasing and selling activities generally occur throughout the acquisition, development, and...
Due to the length of time involved in the development and construction of real estate properties, a project’s plans, cost estimates, and expected sales prices may...
As real estate projects often span long time periods until their completion, it is of critical importance to evaluate at the outset of a real estate...
Project costs are defined as “costs clearly associated with the acquisition, development, and construction of a real estate project”. In certain real estate projects, land is...
Pre-acquisition costs are costs related to a real estate property that are incurred for the express purpose of, BUT PRIOR TO, obtaining that property. They may...
Investments in real estate projects require significant amounts of capital. For real estate properties that are developed and constructed, rather than purchased, project costs include the...