The Capital Report

Cost Segregation Benefits

Cost segregation is a tax strategy used by real estate investors and property owners to take advantage of accelerated depreciation for some assets that are a part of the property. Typically, commercia... ...more

Capital Reports

February 13, 2026•2 min read

Retail Feasibility Analysis

As we’ve all heard in the news, it is becoming increasingly more difficult to succeed in the retail industry due to growing online sales, and delivery services. In the commercial real estate business,... ...more

Capital Reports

February 13, 2026•2 min read

Highest and Best Use

Commercial real estate appraisals must consider the property’s “highest and best use” in relation to valuing the property appropriately. This is because the highest and best use determines the most pr... ...more

Capital Reports

February 13, 2026•3 min read

What is a CAP Rate?

When researching commercial real estate investments, one of the pieces of information you will frequently see listed is the property’s capitalization or “cap” rate. So, what is a cap rate? A Cap rate ... ...more

Capital Reports

February 13, 2026•2 min read

Net Effective Rent

Net Effective Rent, or NER for short, is a measure of the expected income from a tenant, seen mostly in commercial real estate. It is the net present value of all the rental payments over the period o... ...more

Capital Reports

February 13, 2026•2 min read

CRE Closing Documents

One of the items you’ll notice listed in the proforma when researching potential commercial real estate investments are closing costs. Today, we’ll break down what is included in those closing costs a... ...more

Capital Reports

February 13, 2026•5 min read