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  2. What is a short sale? - AOL

    www.aol.com/finance/short-sale-234542168.html

    A short sale isn’t as straightforward as a traditional real estate transaction. You might need to work with an experienced real estate agent to find properties, and potentially with an attorney ...

  3. Can I get a mortgage after a short sale of my home? - AOL

    www.aol.com/finance/mortgage-short-sale-home...

    Non-qualifying mortgage (non-QM) – For a non-qualifying mortgage, there may be no waiting period, but keep in mind that these loans can require a larger down payment and charge higher interest ...

  4. Rule against perpetuities - Wikipedia

    en.wikipedia.org/wiki/Rule_against_perpetuities

    The rule against perpetuities serves a number of purposes. First, English courts have long recognized that allowing owners to attach long-lasting contingencies to their property harms the ability of future generations to freely buy and sell the property, since few people would be willing to buy property that had unresolved issues regarding its ownership hanging over it.

  5. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Generally, "like kind" in terms of real estate, means any property that is classified real estate in any of the 50 U.S. states or Washington, D.C., and in some cases, the U.S. Virgin Islands. Taxpayers who hold real estate as inventory, or who purchase real estate for re-sale, are considered "dealers".

  6. Inventory valuation - Wikipedia

    en.wikipedia.org/wiki/Inventory_valuation

    To record sales, the perpetual system requires an extra entry to debit the Cost of goods sold and credit Merchandise Inventory. By recording the cost of goods sold for each sale, the perpetual inventory system alleviated the need for adjusting entries and calculation of the goods sold at the end of a financial period, both of which the periodic ...

  7. A little too late for me, Treasury to help streamline real ...

    www.aol.com/news/2009-12-07-a-little-too-late...

    This year it's with no small sense of embarrassment that I had to unload a commercial property as a "short sale." I hasten to underscore that I'm by no means a big-time real estate investor ...

  8. Short (finance) - Wikipedia

    en.wikipedia.org/wiki/Short_(finance)

    A naked short sale occurs when a security is sold short without borrowing the security within a set time (for example, three days in the US.) This means that the buyer of such a short is buying the short-seller's promise to deliver a share, rather than buying the share itself. The short-seller's promise is known as a hypothecated share.

  9. Perpetual inventory - Wikipedia

    en.wikipedia.org/wiki/Perpetual_inventory

    Generally this is accomplished by connecting the inventory system with order entry and in retail the point of sale system. In this case, book inventory would be exactly the same as, or almost the same, as the real inventory. In earlier periods, non-continuous, or periodic inventory systems were more prevalent. Starting in the 1970s digital ...