COE Definition

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COE see COST OF EQUITY.

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CONTROL RISK is the risk that material error in a balance or transaction class will not be prevented or detected on a timely basis by internal controls.

TRIPLE NET (NNN) is a lease that includes on top of the basic rent, a share of the real property taxes, insurance, and maintenance. "Triple-net-leases are standard in commercial property leases in shopping centers and malls. Usually done under a limited partnership, resulting in lower risk for investors.

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