MONETARY UNIT ASSUMPTION Definition

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MONETARY UNIT ASSUMPTION assumes that values can be relevantly measured in current monetary units. It is not necessary that the currency be stable or that inflation effects be negligible. The discount rate (cost of capital) automatically takes into account expected inflationary effect on dollar or inventory values for the specific entity. This supports economic valuation and enhances comparability.

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TI could mean, among others, Total Income or Tenant Improvements.

ONE-SIDED MARKET (ONE-WAY MARKET), in securities, is a market environment in which only a bid or an offer is shown, as opposed to making a market, where both a bid and an offer are shown.

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