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3. National Association of Realtors - Wikipedia

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   The National Association of Realtors (NAR) is an American trade association [5] for those who work in the real estate industry. As of December 2023, it had over 1.5 million members, [6] making it the largest trade association in the United States [7] including NAR's institutes, societies, and councils, involved in all aspects of the residential and commercial real estate industries.

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5. Housing cooperative - Wikipedia

   en.wikipedia.org/wiki/Housing_cooperative

   CEHL is a registered housing association with its shares held by its 103-member co-operatives. As of 2023 CEHL co-operatives house 4,291 people in 2,101 homes. [13] Common Equity, in the state of NSW, is also a registered housing provider and manages 500 properties in 31 member housing co-operatives [14]

6. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...

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9. The Real Estate Roundtable - Wikipedia

   en.wikipedia.org/wiki/The_Real_Estate_Roundtable

   In 2023, it became one of seven real estate trade association member organizations composing the Commercial Real Estate Diverse Supplier (CREDS) Consortium. [14] In 2017, the organization opposed the full-expensing of structures proposed under the Tax Cuts and Jobs Act (TCJA), arguing for real estate investment to be "demand-driven, not tax ...