Similar investments with the same acquisition date over the same period of time as subject; also known as an “inception-date cohort”.

A legal document required for land that has been remediated for environmental contamination but in which there are conditions that must be maintained in order to prevent potentiall ...

A debt financing obligation issued to a company or an individual by a bank or similar financial institution for which the interest rate (coupon rate) is adjusted periodically to re ...

The original purchase price of an asset plus its acquisition costs plus any capital improvements less the cumulative depreciation deductions.

A body of individuals and/or representatives of entities that advises the board of directors and/or management of a fund or organization but does not have authority to vote on corp ...

A document through which two parties, the company and the affiliate, form a relationship whereby the affiliate receives funds for certain qualified actions.

The amount of money an investment generates after payment of any tax liabilities.

An internal rate of return (IRR) calculated using after-tax net cash flows.

A series of factors that determine if the GP has similar investment motivations as LP(s) and influenced by factors such as fee structure, allocation policies, investment exclusivit ...

The process of evaluating a property's environmental conditions, which may be relevant to assessing potential liability for any contamination.