| Abnormal Sale |
| Absorption |
| Absorption Rate |
| Accessibility |
| Accession |
| Accrued Depreciation |
| Acknowledgement |
| Acre |
| Acronyms |
| Actual Age |
| Actual age vs. Effective Age |
| Ad valorem |
| Adjusted Sales Price |
| Adjustment |
| Adverse possession |
| After-tax Cash Flow |
| Age-life Depreciation |
| Agents of Production |
| Air Rights |
| Akerson Format |
| Allocation |
| Amenities |
| Amortization |
| Amortization Schedule |
| Amount to Amortize $1 |
| Anchor Tenant |
| Annual Debt Service |
| Annual Loan Constant |
| Annuity |
| Annuity in Advance |
| Anticipation |
| Applications of the Cost Approach |
| Appraisal |
| Appraisal Foundation |
| Appraisal Standards Board |
| Appraisal Subcommittee |
| Appraiser Qualifications Board |
| Appurtenance |
| Arms Length Transaction |
| Assemblage |
| Assessed Value |
| Assessment |
| Assessment Ratio |
| Assignment of Lease |
| Average Deviation |
| Balance |
| Band of Investment |
| Base Rent |
| Basis Point |
| Before Tax Cash Flow |
| Bill of Sale |
| Book Value |
| Breakdown Method |
| Building Codes |
| Bundle of Rights |
| Capital Gain |
| Capitalization |
| Capitalization Rate |
| Cash on Cash Return |
| Categories of Costs |
| Change |
| Chronological Age |
| Collection Allowance |
 | Competition |
| Examples of Competition |
| Condemnation |
| Condominium |
| Conformity |
| Consistent Use |
| Contract Rent |
| Contribution |
| Conversion |
| Cooperative |
| Co-ownership or Concurrent Ownership |
| Corner Influence Tables |
| Cost |
| Cost Approach to Value |
| The Basic Cost Approach Formula |
| Cost to Cure |
| Curable Depreciation |
| Data Types and Sources |
| Debt Coverage Ratio |
| Debt Service |
| Deed |
| Deed of Trust |
| Deed Restriction |
| Demand |
| Depreciation |
| Depreciation Order |
| Deterioration |
| Direct Capitalization |
| Direct Cost |
| Discount |
| Discount Rate |
| Discounting |
| District |
| Easement |
| Dominant Estate |
| Easement Appurtenant |
| Easement in Gross |
| Servient Estate |
| Economic Age/Life Method |
| Economic Forces |
| Economic Life |
| Economic Obsolescence |
| Economies of Scale |
| Effective Age |
| Effective Gross Income |
| Effective Gross Income Multiplier |
| Efficiency Ratio |
| Elements of Comparison |
| Elements of Value |
| Emblements |
| Eminent Domain |
| Encroachment |
| Encumbrance |
| Entrepreneurial Profit |
| Equity Capitalization Rate |
| Equity Dividend |
| Equity Dividend Rate |
| Equity Investment |
| Equity Ratio |
| Escalation Clause |
| Escheat |
| Estate |
| Excess Land |
| Excess Rent |
| Exculpatory Clause |
| Expense Ratio |
| Expense Stop |
| External Obsolescence |
| Externalities |
| Favorable Financing |
| Feasibility Study |
| Fee Simple |
| Fee Simple Qualified |
| Fixed Expenses |
| Fixture |
| Flipping |
| Forces that Affect Value |
| Four Unities |
| Freehold Estate |
| Functional Obsolescence |
| Future Value of $1 |
| Future Value of an Annuity of $1 Per Period |
| Going Concern Value |
| Government Monetary Policy |
| Federal Reserve Discount |
| Reserve Requirements |
| Federal Open Market Committee |
| Government Fiscal Policy |
| Government Restrictions |
| Government Survey System |
| Governmental Forces |
| Grantee |
| Grantor |
| Gross Adjustment |
| Gross Income Multiplier |
| Gross Lease |
| Gross Living Area (GLA) |
| Gross Rent Multiplier |
| Heirs |
| Highest and Best Use |
| Examples of Highest and Best Use |
| History |
| Incurable Depreciation |
| Example |
| Indicated Value |
| Indirect Costs |
| Insurable Value |
| Intangible Property |
| Interim Use |
| Internal Rate of Return |
| Investment Value |
| Joint Tenancy |
| Land |
| Land Residual |
| Law of Decreasing Returns |
| Law of Increasing Returns |
| Lease |
| Leased Fee |
| Leased Fee Estate |
| Leasehold Estate |
| Legal Description |
| Lessee |
| Lessor |
| Leverage |
| License |
| Lien |
| Life Estate |
| Limitations of the Sales Comparison Approach |
| Linkage |
| Liquidation Value |
| Loan Flipping |
| Loan to Value Ratio |
| Long Lived Item |
| Long-Lived Component |
| Lot and Block Legal Description |
| Marital Property |
| Market Conditions |
| Market Extracton Method |
| Market Rent |
| Market Segmentation |
| Market |
| Market Value |
| Mean |
| Median |
| Metes and Bounds Legal Description |
| Methodology of the Sales Comparison Approach |
| Methods of Estimating Site Value |
| Abstraction Method |
| Allocation Method |
| Sales Comparison Method |
| Methods of Estimating Cost |
| Methods of Estimating Costs |
| Comparative Unit Method |
| Quantity Survey Method (copy) |
| Unit-in-place Method |
| Methods of Estimating Depreciation |
| Metropolitan Statistical Area |
| Mill |
| Minimum Rent |
| Miscellaneous Income |
| Miscellaneous Mortgage Terms and Facts |
| Mode |
| Modified Economic Age/Life Method |
| Mortgage |
| Mortgage Capitalization Rate |
| Mortgage Constant |
| Mortgage Problems |
| Amount of Payment |
| Buydown |
| Loan Balance |
| Negative Amortization |
| Negative Cash Flow |
| Neighborhood |
| Neighborhood Analysis |
| Neighborhood Boundaries |
| Neighborhood Life Cycle |
| Decline |
| Growth |
| Revitalization |
| Stability |
| Net Adjustment |
| Net Income Multiplier |
| Net Income Ratio |
| Net Leasable Area |
| Net Lease |
| Net Operating Income |
| Note |
| Obsolescence |
| Operating Expense Ratio |
| Operating Expenses |
| Other Expenses |
| Opportunity Cost |
| Other Income |
| Other Types of Value |
| Overage Rent |
| Overall Capitalization Rate |
| Overimprovement |
| Paired Sales Analysis |
| Participation Loan |
| Payback Period |
| Percentage Lease |
| Percentage Lease Problems |
| Percentage Rent |
| Personal Property |
| Physical and Environmental Forces |
| Physical Deterioration |
| Physical Life |
| Planned Unit Development (PUD) |
| Platform Framing |
| Plottage |
| Points |
| Police Power |
| Potential Gross Income |
| Potential Gross Income Multiplier |
| Preamble |
| Present Value of $1 |
| Present Value of an Annuity of $1 Per Period |
| Price |
| Private Restrictions |
| Profit |
| Pro-forma Operating Statement |
| Progression |
| Examples of Progression |
| Property |
| Property and Property Rights |
| Property Flipping |
| Property Residual Technique |
| Property Tax |
| Prospective Appraisal |
| Quick Ratio |
| Quitclaim Deed |
| Range |
| Range Lines |
| Real Estate |
| Real Property |
| Reconciliation |
| Reconstructed Operating Statement |
| Recordation |
| Regression |
| Examples of Regression |
| Remainder Estate |
| Remainderman |
| Remaining Economic Life |
| Rent Terminology |
| Replacement Allowance |
| Replacement Cost |
| Reproduction Cost |
| Reserves |
| Estimating the Allowance for Reserves |
| Sinking Fund Method of Estimating Reserves |
| Straight-Line Method of Estimating Reserves |
| Restrictive Covenants |
| Return on Capital |
| Revaluation Lease |
| Reversion |
| Reversion Factor |
| Right of Survivorship |
| Risk |
| Sales Comparison Approach |
| Sandwich Lease |
| Scheduled Rent |
| Scope of Work |
| Sections in a Township |
| Segmentation |
| Several Tenancy |
| Short Lived Item |
| Short-Lived Component |
| Sinking Fund |
| Sinking Fund Problems |
| Site |
| Social Forces |
| Special Assessment |
| Special Purpose Properties |
| Special Warranty Deed |
| Square Foot Method |
| Standard Deviation |
| Statutory Estate |
| Steps in Sales Comparison Approach |
| Step-up Lease |
| Subdivision |