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What is the owner occupies a portion of the investment property for its own use?

What is the owner occupies a portion of the investment property for its own use?

Assume that an entity had a vacant building which is leased out to an unrelated third party under an operating lease. However, the entity occupies an insignificant proportion of the building. Can… Read more »

What is owner-occupied property (i.e. what is not a Investment Property)?

What is owner-occupied property (i.e. what is not a Investment Property)?

Property held by the owner or the lessee under a finance lease for use in production or supply of goods and services or for administrative purposes. The key distinguishing factor… Read more »

What is Investment Property?

What is Investment Property?

Land or building, or part of a building, or both, held by the owner or the lessee under a finance lease to earn rentals and/or for capital appreciation, rather than… Read more »