Funds From Operations

	Funds From Operations Funds from operations (FFO) is the term that investors use to describe the cash flow of a real estate company or a real estate investment trust A real estate investment trust (REIT, pronounced "reet") is a company that owns, and in most cases operates, income-producing real estate. REITs own many types of real estate, including office and apartment buildings, studios, warehouses, hos ... (REIT). FFO is a performance indicator created by the National Association of Real Estate Investment Trusts (NAREIT) that is recognized by the SEC to be the standard non- GAAP gauge of financial performance for the real estate sector. Analysts calculate the standard version of FFO by adding amortization and depreciation to net income, and subtracting any gains made on the sale of assets. There are other forms of FFO that the SEC requires real estate companies to report such as the adjusted FFO, company FFO, and others. No matter the type of FFO they use, public companies are required to dis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Real Estate Investment Trust A real estate investment trust (REIT, pronounced "reet") is a company that owns, and in most cases operates, income-producing real estate. REITs own many types of real estate, including office and apartment buildings, studios, warehouses, hospitals, shopping centers, hotels and commercial forests. Some REITs engage in financing real estate. REITs act as a bridge from financial markets and institutional investors to housing and urban development. They are typically categorized into commercial REITs (C-REITs) and residential REITs (R-REITs), with the latter focusing on housing assets, such as apartments and single-family homes. Most countries' laws governing REITs entitle a real estate company to pay less in corporation tax and capital gains tax. REITs have been criticised as enabling speculation on housing, and reducing housing affordability, without increasing finance for building. REITs can be publicly traded on major exchanges, publicly registered but non-listed, or pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	National Association Of Real Estate Investment Trusts The National Association of Real Estate Investment Trusts (Nareit) is a Washington, D.C.–based association representing industries that include real estate investment trusts (REITs), mortgage REITs (mREITs), REITs traded on major stock exchanges, public non-listed REITs, and private REITs. Nareit’s mission is to actively advocate for REIT-based real estate investment with policymakers and the global investment community. It also serves as a valuable resource for REIT policymakers. Nareit’s members are REITs and other international independent businesses. /sup> It is run by an independent executive board /sup> led by President and CEO Steven A. Wechsler. /sup> History On September 14, 1960, President Dwight D. Eisenhower signed legislation for a new approach to real estate investment. The following day, on September 15, 1960, the National Association of Real Estate was incorporated. This association gradually rebranded into Nareit, which has partnered with several ot ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]
	Generally Accepted Accounting Principles (United States) Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard used by companies based in the United States. The Financial Accounting Standards Board (FASB) publishes and maintains the Accounting Standards Codification (ASC), which is the single source of authoritative nongovernmental U.S. GAAP. The FASB published U.S. GAAP in Extensible Business Reporting Language (XBRL) beginning in 2008. Sources The FASB Accounting Standards Codification is the source of authoritative GAAP recognized by the FASB to be applied by nongovernmental entities. Rules and interpretive releases of the SEC under authority of federal securities laws are also sources of authoritative GAAP for SEC Securities Exchange Act of 1934, registrants. In addition to the SEC's rules and interpretive releases, the SEC staff issues Staff Accounting Bulletins that represent practices followed by the staff in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu]