Suspended losses
Passive losses that cannot be used in the current year are suspended for use in future years or at the time of sale.
Supporting industries
Industries that offer goods or services that are necessary as inputs in a production process or for the transportation and marketing of intermediate or finished products.
Supply factors
Elements or forces that influence the supply of goods and services in a given market.
Superregional center
A retail property type similar to regional centers, but because of its larger size, a superregional center has more anchors, a deeper selection of merchandise, and draws from a larger population base. As with regional centers, the typical con...
Substitute basis
The basis in a property acquired in a qualified Section 1031 Exchange is reduced by deferred gain and becomes the substitute basis. For example, if the market value of property given up is $200,000, and the basis in that property was $75,000,...
Street-based mapping
Relatively easy-to-use GIS applications that allow the user to map objects such as commercial properties or retail establishments by street address.