This metric also makes it challenging to buy or sell an asset during unusual market conditions, such as a pandemic or a ...

These contracts receive a unique tax treatment under the IRS code and are subject to mark-to-market accounting, meaning that all open positions are treated as if they were sold at fair market ...

In the West, for example, Bruno notes that investors are zeroing in on mark-to-market value-add assets, but are highly attuned to submarket fundamentals and tenant rollover risks. There is also a ...