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Terms: 50
Term
Intermediate

Cash Flow

Cash flow in real estate investing represents the net income generated by a property after all operating expenses and debt service payments have been made. Positive cash flow indicates profitability, while negative cash flow suggests a loss.

Also known as:OperatingCashFlowNetCashFlow
2-3 min
Term
Intermediate

Cash Flow Projections

Cash flow projections are detailed financial forecasts that estimate the future income and expenses of a real estate investment over a specific period, crucial for assessing profitability, liquidity, and investment viability.

Also known as:ProjectedCashFlowCashFlowForecastsFinancialProjections(CashFlow)FutureCashFlowAnalysisCashFlowAnalysis
13-16 min
Term
Intermediate

Discounted Cash Flow

Discounted Cash Flow (DCF) is a valuation method that estimates the intrinsic value of an investment by projecting its future cash flows and discounting them back to their present value.

Also known as:DCFPresentValueAnalysisDiscountedCashFlowAnalysis
14-15 min
Term
Advanced

Discounted Cash Flow (DCF)

Discounted Cash Flow (DCF) is an advanced valuation method that estimates an investment's value by projecting its future cash flows and discounting them back to their present value using a specific rate, accounting for the time value of money.

Also known as:DCFAnalysisPresentValueAnalysisFutureCashFlowDiscountingDiscountedCashFlowValuation
14-18 min
Term
Intermediate

After-Tax Cash Flow

After-Tax Cash Flow (ATCF) is the net income generated by an investment property after accounting for all operating expenses, debt service payments, and income taxes, providing a true measure of an investor's take-home profit.

Also known as:ATCFPost-TaxCashFlowNetAfter-TaxCashFlow
14-18 min
Term
Intermediate

Statement of Cash Flows

The Statement of Cash Flows (SCF) is a financial report detailing the cash generated and used by a business or investment property over a period, categorized into operating, investing, and financing activities. It provides crucial insights into liquidity and solvency for real estate investors.

Also known as:CashFlowStatementSCFStatementofCashFlowsReport
6 min
Term
Beginner

Personal Cash Flow

The total amount of money an individual or household has left after all income and expenses are accounted for over a specific period, indicating financial health and capacity for savings or investment.

Also known as:HouseholdCashFlowIndividualCashFlowNetPersonalIncome
5 min
Term
Intermediate

Income Stability

Income stability refers to the consistency and predictability of rental revenue generated by an investment property, minimizing fluctuations and ensuring reliable cash flow for investors.

Also known as:RentalIncomeConsistencyCashFlowReliabilityRevenuePredictabilitySteadyIncomeStream
5-6 min
Term
Advanced

Internal Rate of Return

The Internal Rate of Return (IRR) is a sophisticated financial metric used in capital budgeting to estimate the profitability of potential investments, representing the discount rate at which the net present value (NPV) of all cash flows from a particular project equals zero.

Also known as:IRREconomicRateofReturnDiscountedCashFlowRateofReturn
15-18 min
Term
Beginner

Bad Debt

Bad debt in real estate refers to rental income or other payments owed by tenants that are unlikely to be collected, directly impacting an investor's cash flow and profitability.

Also known as:UncollectibleRentTenantArrears
2-3 min
Term
Intermediate

Cost Segregation

Cost Segregation is an IRS-approved tax strategy that reclassifies components of a commercial or residential rental property into shorter depreciation schedules, accelerating tax deductions and boosting immediate cash flow for real estate investors.

Also known as:CostSegregationStudyPropertyComponentDepreciationComponentDepreciationAnalysisAcceleratedDepreciationStudy
13-14 min
Term
Intermediate

Bonus Depreciation

Bonus depreciation is a tax incentive allowing businesses and real estate investors to immediately deduct a large percentage of the cost of eligible property in the year it's placed in service, accelerating tax savings and boosting cash flow.

Also known as:First-YearBonusDepreciationAdditionalFirst-YearDepreciation100%BonusDepreciationAcceleratedDepreciation
12-13 min
Term
Intermediate

Pro Forma Financial Statement

A pro forma financial statement is a projected financial report for a real estate investment, forecasting future income, expenses, and cash flow based on a set of assumptions. It is a critical tool for evaluating investment viability, securing financing, and strategic planning.

Also known as:ProFormaAnalysisProjectedFinancialsFinancialProjectionsFutureFinancialStatements
15 min
Term
Intermediate

Rent Collection

Rent collection is the systematic process by which landlords or property managers receive rental payments from tenants, encompassing payment terms, processing, tracking, and handling delinquencies to ensure consistent cash flow for investment properties.

Also known as:RentalIncomeCollectionRentManagementTenantPaymentProcessingLeasePaymentCollection
12-15 min
Term
Intermediate

Financial Statement

A financial statement is a formal record detailing the financial activities and position of a business or property, providing critical insights into its performance, cash flow, and overall financial health for informed investment decisions.

Also known as:FinancialStatementsFSCompanyFinancialsBusinessFinancials
5 min
Term
Intermediate

Income Approach

The Income Approach is a real estate valuation method that estimates a property's value based on the income it is expected to generate, making it essential for evaluating investment properties.

Also known as:ValuationbyIncomeDirectCapitalizationMethodDiscountedCashFlowMethod
8 min
Term
Beginner

Property Management Fee

A property management fee is the cost paid to a professional property manager for overseeing and handling the daily operations of a rental property, directly impacting an investor's cash flow and profitability.

Also known as:ManagementFeeRentalManagementFeePropertyManagerFeePMFee
12-13 min
Term
Beginner

Maintenance Costs

Maintenance costs are the ongoing expenses required to keep a real estate property in good repair, functional, and habitable, directly impacting an investor's profitability and cash flow.

Also known as:PropertyUpkeepCostsRepairandMaintenanceExpensesR&MCostsPropertyOperatingCosts(MaintenancePortion)
12-13 min
Term
Beginner

Tax Burden

Tax burden in real estate refers to the total amount of taxes an investor is responsible for, including property, income, capital gains, and transfer taxes, which directly impact an investment's profitability and cash flow.

Also known as:OverallTaxLiabilityTotalTaxObligationTaxLoadTaxImpactFiscalBurdenTaxExpense
13-14 min
Term
Beginner

Utilities

Essential services like electricity, water, gas, and internet that are necessary for a property to be habitable and functional, impacting a real estate investor's operating expenses and cash flow.

Also known as:UtilityCostsPropertyServicesEssentialServices
3 min
Term
Beginner

Cash Reserve

A cash reserve is a dedicated fund for real estate investors to cover unexpected property expenses, vacancies, and major repairs, ensuring financial stability and protecting investment cash flow.

Also known as:LiquidityReserve
2-3 min
Term
Intermediate

Rent Growth

Rent growth is the percentage increase in rental rates for a property or market over a specific period, directly impacting an investment's cash flow and valuation.

Also known as:RentalGrowthRentAppreciationRentalRateGrowth
4-6 min
Term
Advanced

Interest Rate Risk

Interest rate risk is the potential for investment losses or reduced returns due to adverse changes in market interest rates, significantly impacting real estate valuations, financing costs, and cash flow projections.

Also known as:RateRiskInterestRisk
5 min
Term
Intermediate

Cash-on-Cash Return

Cash-on-Cash Return (CoC) is a real estate investment metric that calculates the annual pre-tax cash flow generated by a property as a percentage of the total cash an investor has invested.

Also known as:CoCReturnEquityDividendRateLeveragedCash-on-CashCash-on-CashYield
15-18 min
Term
Intermediate

Interest

Interest is the cost of borrowing money, typically expressed as a percentage of the principal, or the return earned on invested capital. It is a critical factor in real estate financing, directly influencing loan payments, cash flow, and investment profitability.

Also known as:InterestRateLoanInterestBorrowingCostCostofDebt
13-14 min
Term
Advanced

Reversion Value

Reversion value is the estimated future sale price or residual value of an investment property at the end of a specified holding period, a critical component in discounted cash flow (DCF) analysis for real estate valuation.

Also known as:TerminalValueExitValueFutureSalePrice
14-15 min
Term
Advanced

Terminal Cap Rate

The Terminal Cap Rate is the estimated capitalization rate used to project a property's sale price (reversionary value) at the end of a future holding period, a critical input in Discounted Cash Flow (DCF) valuation.

Also known as:ExitCapRateReversionaryCapRateGoing-OutCapRateResaleCapRate
12-15 min
Term
Intermediate

Real Estate Financial Model

A real estate financial model is a spreadsheet-based tool used to project the financial performance of an investment property, forecasting cash flows, expenses, and returns over a specific holding period to aid in investment analysis and decision-making.

Also known as:FinancialModelingRealEstateProFormaInvestmentModelPropertyFinancialModel
13-16 min
Term
Intermediate

Class C Building

Class C buildings are older, typically 20+ years, in less desirable locations, often requiring significant renovation, but offer high cash flow potential and value-add opportunities for investors.

Also known as:ClassCPropertyC-ClassAssetValue-AddProperty
13-16 min
Term
Advanced

Waterfall Distribution

Waterfall distribution is a tiered profit-sharing structure in real estate syndications, dictating how cash flow and profits are allocated among investors and sponsors based on predefined hurdle rates and preferred returns.

Also known as:DistributionWaterfallPromoteStructurePreferredReturnWaterfallTieredDistributionCapitalStackDistribution
13-16 min
Term
Intermediate

Break-Even Occupancy

The minimum occupancy rate an income-producing property must achieve for its rental income to cover all operating expenses and annual debt service, resulting in zero cash flow.

Also known as:Break-EvenPoint(Occupancy)OccupancyBreak-EvenMinimumOccupancyRate
5 min
Term
Intermediate

Affordability Analysis

A critical financial assessment for real estate investors to determine if a property's costs, including mortgage, taxes, insurance, and operating expenses, are sustainable relative to their income and other financial obligations, ensuring positive cash flow and mitigating risk.

Also known as:PropertyAffordabilityAssessmentInvestorAffordabilityCheckRealEstateAffordabilityStudyInvestmentAffordabilityReview
6 min
Term
Beginner

Debt Service

Debt service is the total amount of principal and interest payments required to repay a loan over a specific period, typically for a mortgage or other property-related financing.

Also known as:LoanServiceMortgagePaymentsDebtPaymentsLoanRepayments
11-12 min
Term
Beginner

1% Rule

The 1% Rule is a real estate investing guideline stating that a rental property's gross monthly rent should be at least 1% of its purchase price, used for quick initial screening of potential investments.

Also known as:OnePercentRuleGrossRentRuleGrossMonthlyRentRule
12-13 min
Term
Beginner

Base Rent

Base rent is the fixed, minimum rent amount paid by a tenant to a landlord for the use of a property, excluding additional charges like operating expenses, taxes, or utilities.

Also known as:MinimumRentFlatRentContractRent
12-13 min
Term
Beginner

Personal Burn Rate

Personal Burn Rate refers to the rate at which an individual or household spends their cash reserves over a specific period, typically monthly. It's a critical metric for real estate investors to understand how long they can sustain themselves without active income.

Also known as:MonthlyCashOutflowPersonalSpendingRateCashConsumptionRate
5 min
Term
Beginner

Back-of-the-Napkin Math

Back-of-the-Napkin Math involves quick, informal calculations to rapidly assess the initial financial viability of a real estate investment, helping investors efficiently screen properties before committing to detailed analysis.

Also known as:QuickCalculationRoughEstimatePreliminaryAnalysisInitialDealScreening
5 min
Term
Intermediate

Rate Buydown

A rate buydown is a financing strategy where an upfront fee is paid to reduce the interest rate on a mortgage, either temporarily for the initial years or permanently for the life of the loan. This lowers monthly mortgage payments and enhances affordability.

Also known as:MortgageRateBuydownInterestRateBuydownTemporaryBuydownPermanentBuydownSeller-PaidBuydown
5 min
Term
Intermediate

Discount Points

Discount points are an upfront fee paid to a lender at closing in exchange for a lower interest rate on a mortgage loan, effectively pre-paying some of the interest.

Also known as:MortgagePointsLoanDiscountPoints
5-6 min
Term
Intermediate

Interest-Only Loan

An interest-only loan is a debt where the borrower pays only the interest on the principal balance for a set period, with no principal reduction during that time. This results in lower initial monthly payments.

Also known as:IOLoanInterest-OnlyMortgageNon-AmortizingLoanBulletLoan
10-11 min
Term
Intermediate

Rent Roll

A rent roll is a comprehensive document detailing a property's rental income, occupancy, and lease terms for each unit, essential for financial analysis and property management.

Also known as:TenantRosterLeaseScheduleRentalSchedule
15-18 min
Term
Intermediate

Tenant Retention

Tenant retention refers to the strategies and efforts property owners and managers use to encourage existing tenants to renew their leases, minimizing vacancies and turnover costs.

Also known as:LeaseRetentionResidentRetentionOccupancyRetention
10-11 min
Term
Intermediate

Real Estate Investment Budgeting

Real estate investment budgeting is the process of creating a detailed financial plan to estimate all expected income and expenses associated with an investment property, guiding financial decisions and ensuring profitability.

Also known as:InvestmentBudgetingPropertyBudgetingRealEstateFinancialPlanningRealEstateCostManagementFinancialPlanningforRealEstateBudgeting
14-15 min
Term
Intermediate

Principal and Interest (P&I)

Principal and Interest (P&I) refers to the portion of a loan payment that repays the original borrowed amount (principal) and covers the cost of borrowing (interest), forming the core of a mortgage payment.

Also known as:P&IPrincipalandInterestPaymentLoanPrincipalandInterest
13-17 min
Term
Intermediate

Principal and Interest

Principal and Interest (P&I) refers to the portion of a loan payment that goes towards reducing the outstanding loan balance (principal) and compensating the lender for the use of their money (interest). It is a fundamental component of mortgage payments for real estate investors.

Also known as:P&IPrincipalandInterestPaymentMortgagePrincipalandInterestLoanPrincipalandInterest
12-15 min
Term
Intermediate

Pre-Leasing

Pre-leasing is the practice of securing lease agreements with tenants for a property that is still under construction or undergoing significant renovation, prior to its completion and readiness for occupancy.

Also known as:Pre-ConstructionLeasingForwardLeasingAdvanceLeasing
14 min
Term
Intermediate

Retention

In real estate, retention refers to the strategic act of keeping or holding onto assets, capital, or tenants over time, crucial for long-term wealth building and maximizing investment returns.

Also known as:CapitalRetentionPropertyHoldingAssetRetentionInvestorRetention
13-16 min
Term
Intermediate

Financial Reporting

Financial reporting in real estate involves systematically recording, summarizing, and presenting financial transactions and performance data for investment properties. It provides a clear picture of an asset's financial health, crucial for informed decision-making, tax compliance, and communication with stakeholders.

Also known as:RealEstateFinancialStatementsPropertyFinancialReportingInvestmentPropertyReportingREIFinancialReporting
5 min
Term
Intermediate

Debt Consolidation

Debt consolidation is a financial strategy where multiple debts, often with varying interest rates and terms, are combined into a single, new loan, typically with a lower interest rate or more favorable payment structure.

Also known as:LoanConsolidationConsolidatedLoanDebtRestructuringRefinanceDebt
4-5 min
Term
Intermediate

Debt Reduction

Debt reduction is the strategic process of paying down outstanding loan balances, particularly mortgages, faster than scheduled to minimize interest expenses, increase equity, and improve an investor's financial position.

Also known as:LoanPrincipalReductionAcceleratedDebtPayoff
5 min