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BASIS The financial interest which IRS attributes to the owner of an asset for purposes of determining annual depreciation and gain or loss on sale of the asset. OPEN LISTING A listing given to any number of brokers. The first broker who secures a buyer ready, willing and able to purchase at the terms of the listing is the one who earns the commission. STATUTE OF FRAUDS That law which requires certain contracts to be in writing and signed by the party to be charged therewith in order to be legally enforceable. PROPRIETARY LEASE A written lease in a cooperative apartment building, between the owner-corporation and the tenant-stockholder, in which the tenant is given the right to occupy a particular unit. AMORTIZATION Repayment of a loan with periodic payments of both principal and interest calculated to payoff the loan at the end of a fixed period of time. REALTY Land and everything permanently affixed thereto. CLIENT TRUST ACCOUNT An account set up by a broker to keep client's monies segregated from the broker's general funds. |
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