Depreciation, income distribution and the UK REIT (Record no. 80407)

MARC details
000 -LEADER
fixed length control field 01109cab a22001935a 4500
001 - CONTROL NUMBER
control field L144262
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 080707s2008 xxkad f s 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u144262
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Baum, Andrew
245 00 - TITLE STATEMENT
Title Depreciation, income distribution and the UK REIT
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2008
490 #0 - SERIES STATEMENT
Series statement Journal of Property Investment and Finance
Volume/sequential designation 26(3) 2008, 195-209(15)
520 ## - SUMMARY, ETC.
Summary, etc. 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.
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United Kingdom
Chronological subdivision
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY FINANCE AND INVESTMENT-REAL ESTATE INVESTMENT TRUSTS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 07/07/2008   L144262 144262-1001 06/08/2019 1 06/08/2019 Journal article