Depreciation, income distribution and the UK REIT
Baum, Andrew
Depreciation, income distribution and the UK REIT - 2008 - Journal of Property Investment and Finance 26(3) 2008, 195-209(15) .
Considers the prospect for UK REITS, introduced in 2007. Focuses on the possible influence of depreciation and expenditure on income and distributions. Discusses the different ways in which depreciation can affect vehicle earnings and value. Using property income and expenditure data, estimates what income for a UK REIT might have been between 1984-2003. Finds that a UK REIT must distribute a minimum of 90% of net income from its property rental business. Concludes that expenditure must occur if UK REITS are to maintain and refresh their portfolios.
United Kingdom--
Depreciation, income distribution and the UK REIT - 2008 - Journal of Property Investment and Finance 26(3) 2008, 195-209(15) .
Considers the prospect for UK REITS, introduced in 2007. Focuses on the possible influence of depreciation and expenditure on income and distributions. Discusses the different ways in which depreciation can affect vehicle earnings and value. Using property income and expenditure data, estimates what income for a UK REIT might have been between 1984-2003. Finds that a UK REIT must distribute a minimum of 90% of net income from its property rental business. Concludes that expenditure must occur if UK REITS are to maintain and refresh their portfolios.
United Kingdom--