Real Estate Accounting and Taxation

Catalog description

This course provides an understanding how accounting and tax rules shape real estate deals, financial statements, and investor returns. Core topics include development/job-cost and WIP accounting, revenue and lease accounting, JV/REIT reporting, and entity choice. Tax essentials cover depreciation and cost segregation, basis and capital accounts, passive/at-risk and interest-limit rules, installment sales and like-kind exchanges, credits, and state/local taxes.