A to Z · 1055 Terms

Real estate & finance, demystified.

The jargon can be exhausting. Here’s a plain-English glossary covering real estate, lending, investment, and the business-finance ecosystem that surrounds them.

Download the full glossary

Specialized & Niche Real Estate

Last-Mile Logistics

Distribution facilities located near population centers for fast delivery.

Specialized & Niche Real Estate

Life Sciences Real Estate

Laboratory and R&D space designed for biotech and pharmaceutical tenants.

Specialized & Niche Real Estate

Marina

Real estate specializing in boat slips and waterfront amenities.

Specialized & Niche Real Estate

Medical Office Building (MOB)

Office property designed for medical or healthcare tenants.

Specialized & Niche Real Estate

Mobile Home Park (MHP)

A community of manufactured homes on rented or owned lots.

Specialized & Niche Real Estate

Net Lease (STNL)

Single-tenant net lease — typically long-term leases with credit tenants and minimal landlord duties.

Specialized & Niche Real Estate

Outdoor Storage

Yards for vehicles, equipment, or materials — increasingly investable industrial subclass.

Tax & 1031

1031 Exchange

An IRS-authorized swap of like-kind investment property that defers capital gains taxes.

Tax & 1031

180-Day Rule

The 1031 deadline to close on a replacement property after selling the relinquished property.

Tax & 1031

45-Day Rule

The 1031 deadline to identify replacement properties after closing on the relinquished property.

Tax & 1031

Active vs. Passive Income

Active income comes from work; passive income comes from investments — taxed differently.

Tax & 1031

Bonus Depreciation

An accelerated tax deduction allowing first-year write-off of qualifying property components.