return on investment
Any profitability ratio that relates some measure of earnings to some measure of investment in the company. [...]
closed-end investment company
Any management company other than an open-end company that issues a fixed number of non-redeemable shares through a registered broker-dealer in a sing [...]
grantor
1. The contributor of assets to a grantor trust and creator of the trust relationship, who is the owner of the assets initially contributed and who re [...]
economic life
The period of time over which an asset is expected to be profitably used in its intended role, which is limited by changing factors of obsolescence an [...]
income-producing real estate
Commercial real estate that serves as an investment for the purpose of generating a profit for its owners from rental income or capital gain, where th [...]
debt-service coverage ratio
A ratio of net operating income to annual debt service, which indicates how many times a firm is able to service its debt of earnings before interest [...]
