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  2. 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.

  3. Mortmain - Wikipedia

    en.wikipedia.org/wiki/Mortmain

    Mortmain (/ ˈ m ɔːr t m eɪ n / [1] [2]) is the perpetual, inalienable ownership of real estate by a corporation or legal institution; the term is usually used in the context of its prohibition. Historically, the land owner usually would be the religious office of a church; today, insofar as mortmain prohibitions against perpetual ownership ...

  4. 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 ...

  5. Florida real estate: Home prices and inventory up as home ...

    www.aol.com/florida-real-estate-home-prices...

    There were more houses for sale on the Treasure Coast in October than in September, but they cost more, took longer to sell and fewer sold, according to data Florida Realtors released Nov. 21.

  6. Now might be the time to move to Florida as inventory levels ...

    www.aol.com/finance/now-might-time-move-florida...

    However, inventory levels are now at 4.1 months compared to 2.7 months a year ago, she says, which is a “sign we are leaving a seller’s market and entering a neutral market.”

  7. Perpetual inventory - Wikipedia

    en.wikipedia.org/wiki/Perpetual_inventory

    Perpetual inventory systems can still be vulnerable to errors due to overstatements (phantom inventory) or understatements (missing inventory) that can occur as a result of theft, breakage, scanning errors or untracked inventory movements, leading to systematic errors in replenishment. [2] The perpetual inventory formula is very straightforward.

  8. Land banking - Wikipedia

    en.wikipedia.org/wiki/Land_banking

    Blighted land in Philadelphia. Land banking is the practice of aggregating parcels of land for future sale or development.. While in many countries land banking may refer to various private real estate investment schemes, in the United States it refers to the establishment of quasi-governmental county or municipal authorities tasked with managing an inventory of surplus land.

  9. 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".