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Real Estate for Sale from Government Surplus & Foreclosures on FirstGov.gov Skip to Main Content Skip to Government Search Skip to Bottom Nav Skip to Top Nav Bar-Right Aligned Skip to By Organization Skip to Contact Your Government Skip to Top Nav bar Skip to Reference Center Skip to Commercial Buildings and Land Skip to Farms and Ranches Skip to Single Family Homes Skip to State and Local Government Sales Search Government Websites Advanced Search Search Tips Home About Us Site Index Frequent Questions Help Español Other Languages By Organization » A-Z Agency Index Federal Executive Federal Legislative Federal Judicial Cross-Agency Portals State Government Local Government Tribal Government Contact Your Government » E-mail Phone In-Person Frequently Asked Questions more Reference Center » Data & Statistics Forms Graphics and Photos Laws & Regulations Libraries more Home > Shopping > Surplus & Foreclosed Real Estate Real Estate for Sale from Government Buy real estate that the government has seized or no longer needs, through public auction or other methods. Includes commercial buildings, investment properties, land, multifamily and single family homes, condominiums, mobile homes, farms, ranches and agricultural properties. On This Page Commercial Buildings and Land Farms and Ranches Single Family Homes State and Local Government Sales More Shopping Cars and Vehicles for Sale Government & Nonprofit Buyers Government Securities & Investments Sales by Agency Souvenirs, Books & Gifts for Sale Supplies & Equipment for Sale Commercial Buildings and Land Buy Commercial Real Estate and Land from the Federal Government Click on map to view properties for sale from the U.S. General Services Administration (GSA), U.S. Department of Agriculture (USDA), Department of Housing and Urban Development (HUD), and the Department of Veterans Affairs. Also links to other agencies' commercial real estate sales. Farms and Ranches USDA Farms and Ranches for Sale Search by state for farms, ranches, structures and agricultural properties for sale from U.S. Department of Agriculture's Farm Loan Program. Single Family Homes Buy Single Family Homes from the U.S. Government Click on a state to find homes for sale from the U.S. Departments of Housing and Urban Development (HUD), Agriculture (USDA/Rural Development), and Veterans Affairs. Includes residential homes, condominiums and mobile homes. Single Family Home Sale Links to Various Federal Agencies Links to federal agencies selling homes: HUD, Veterans Affairs, Federal Deposit Insurance Corporation, General Services Administration, Internal Revenue Service, Small Business Administration, Army Corps of Engineers, Customs, U.S. Marshals and USDA. Back to Top State and Local Government Sales State and Local Surplus Property Sales Find state and local government surplus auctions. Important Notices Privacy Contact Us Suggest-A-Link Link to Us FirstGov.gov TM is the U.S. government's official web portal: Federal Citizen Information Center Office of Citizen Services and Communications , U.S. General Services Administration 1800 F Street, NW, Washington, DC 20405 Questions about the federal government? Check our frequently asked questions , e-mail FirstGov or call 1 (800) FED INFO (1-800-333-4636)
DENVER REAL ESTATE Direct:
Denver Real Estate Agent specializing in Highlands Ranch Real Estate, Littleton Real Estate LEILA CUNNINGHAM DENVER REAL ESTATE Direct: 303.257.1001 Fax: 303.470.5722 E-Mail: leila@anewwayhome.com Welcome Property Search Buying & Selling Mortgages Community Extras Contact Me Welcome to a New Way Home in the Denver Real Estate Market! The real estate process is always more enjoyable when you fully understand each phase of the transaction. As your Denver real estate agent, I will keep you informed and up to date throughout the process. My technique is based on solid, proven methods and utilizes technology to meet new challenges in today's market. My experience offers a sophisticated approach to analyzing your needs. I am a full-time Denver real estate agent dedicated to providing the best possible service to my clients, while upholding the highest ethical standards. I believe in constant communication and protecting your best interests throughout all phases of your real estate transaction. My excellent follow-through record helps ensure ongoing satisfaction. I am proud of myself being knowledgeable and staying current with changes in the Denver real estate market and other markets that will affect the success of your transaction. I believe that a good relationship is achieved by establishing trust and mutual respect between all participants. My approach is honest and straightforward. I am committed to excellence and to providing professional, result-driven service. In the meantime, feel free to look around my site. Search for a new Denver home, gain valuable real estate buying and selling knowledge, learn about mortgages, request a free CMA or Denver relocation information, and when your ready to take that next step, give me a call. Thank you! Real Estate News November 2005 NAR Welcomes Sen. Enzi's Small Business Health Care Bill The National Association of Realtors today welcomed legislation put forth by U.S. Senate Health, Education, Labor and Pensions (HELP) Committee Chairman Mike Enzi (R-Wyo.) to help small businesses provide affordable health care benefits to their employee Pending Home Sales Are Close to Record A reading of 128.8 makes this month's pending home sales the the second highest level on record. October 2005 NAR Board Raises Alarms Over Tax Proposals NAR's Board of Directors formally opposes proposals being considered by President Bush's tax reform panel. REALTORS Back State, Local Remedy to Eminent Domain Cases Almost 70 percent of REALTORS said each state should have the power to make its own laws about eminent domain. Realtors to Homebuyers: Let Your Buyer's Agent Be Your Guide From the first steps of qualifying for a mortgage and deciding whats important in a home, to making a strong offer, coordinating appraisals and inspections, and getting to the settlement table, every transaction is as unique as the people and properties Features Colorado Properties Current Denver Listings Resale Denver Home Search New Denver Home Search Real Estate Services Get a Free CMA Relocating to Denver Denver Home Buying Selling a Denver House 1st Time Buyers Send Me an E-Mail School Information Colorado Recreation Denver Entertainment Related Links Denver Area Weather Financing Check Current Rates Learn Mortgage Basics Loan Types Loan Calculators Find a Denver Lender Featured Listings $199,000 Mortgage Rates Loan Type Rate Points 30 Year Fixed 6.00 0.00 15 Year Fixed 5.62 0.50 ARM 3/1, 30 Years 5.25 0.00 ARM 5/1, 30 Years 5.50 0.25 Last updated on 11/13/2005. Home | Denver Existing Home Search | Denver New Home Search | Buying | Selling | Buying Your First Home | Mortgage Basics | Loan Types | Loan Calculators | Mortgage Lenders | Schools in Colorado | Colorado Recreation | Local Denver Entertainment | Denver Weather | Map the Denver Metro Area | New Home Builders | Relocating to Denver | Frequently Asked Questions | Related Real Estate Links | Contact Leila | Estimate the Value of Your Denver Home | Colorado Real Estate
INVESTMENT PROPERTY HISTORY OF
IAS Plus International Accounting Standards IAS 40, Investment Property Home Site Map Standards Interpretations Agenda Structure Newsletter Resources Countries/Regions Links Search STANDARDS: IAS 40 INVESTMENT PROPERTY HISTORY OF IAS 40 October 1984 Exposure Draft E26 Accounting for Investments March 1986 IAS 25 Accounting for Investments 1 January 1987 Effective Date of IAS 25 December 1999 Exposure Draft E64 Investment Property April 2000 IAS 40 Investment Property superseded those portions of IAS 25 that addressed investment property and withdrew IAS 25 1 January 2001 Effective Date of IAS 40 (2000) 18 December 2003 Revised version of IAS 40 issued by the IASB The summary below reflects the revisions. 1 January 2005 Effective date of IAS 40 (Revised 2003) RELATED INTERPRETATIONS Issues Relating to This Standard that IFRIC Did Not Add to Its Agenda SUMMARY OF IAS 40 Definition of Investment Property Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. [IAS 40.5] Examples of investment property: [IAS 40.8] Land held for long-term capital appreciation Land held for undecided future use Building leased out under an operating lease Vacant building held to be leased out under an operating lease The following are not investment property and, therefore, are outside the scope of IAS 40: [IAS 40.5 and 40.9] property held for use in the production or supply of goods or services or for administrative purposes; property held for sale in the ordinary course of business or in the process of construction of development for such sale (IAS 2 Inventories); property being constructed or developed on behalf of third parties (IAS 11 Construction Contracts); owner-occupied property (IAS 16 Property, Plant and Equipment), including property held for future use as owner-occupied property, property held for future development and subsequent use as owner-occupied property, property occupied by employees and owner-occupied property awaiting disposal; property that is being constructed of developed for use as an investment property (IAS 16 applies to such property until construction or development is complete). However, IAS 40 does apply to existing investment property that is being redeveloped for continuing use as investment property; and property leased to another entity under an finance lease. Other Classification Issues Property held under an operating lease. A property interest that is held by a lessee under an operating lease may be classified and accounted for as investment property provided that: [IAS 40.6] the rest of the definition of investment property is met; the operating lease is accounted for as if it were a finance lease in accordance with IAS 17 Leases; and the lessee uses the fair value model set out in this Standard for the asset recognised. An entity may make the foregoing classification on a property-by-property basis. Partial own use. If the owner uses part of the property for its own use, and part to earn rentals or for capital appreciation, and the portions can be sold or leased out separately, they are accounted for separately. Therefore the part that is rented out is investment property. If the portions cannot be sold or leased out separately, the property is investment property only if the owner-occupied portion is insignificant. [IAS 40.10] Ancillary services. If the enterprise provides ancillary services to the occupants of a property held by the enterprise, the appropriateness of classification as investment property is determined by the significance of the services provided. If those services are a relatively insignificant component of the arrangement as a whole (for instance, the building owner supplies security and maintenance services to the lessees), then the enterprise may treat the property as investment property. Where the services provided are more significant (such as in the case of an owner-managed hotel), the property should be classified as owner-occupied. [IAS 40.11] Intracompany rentals. Property rented to a parent, subsidiary, or fellow subsidiary is not investment property in consolidated financial statements that include both the lessor and the lessee, because the property is owner-occupied from the perspective of the group. However, such property could qualify as investment property in the separate financial statements of the lessor, if the definition of investment property is otherwise met. [IAS 40.15] Recognition Investment property should be recognised as an asset when it is probable that the future economic benefits that are associated with the property will flow to the enterprise, and the cost of the property can be reliably measured. [IAS 40.16] Initial measurement Investment property is initially measured at cost, including transaction costs. Such cost should not include start-up costs, abnormal waste, or initial operating losses incurred before the investment property achieves the planned level of occupancy. [IAS 40.20 and 40.23] Measurement subsequent to initial recognition IAS 40 permits enterprises to choose between: [IAS 40.30] a fair value model; and a cost model. One method must be adopted for all of an entity's investment property. Change is permitted only if this results in a more appropriate presentation. IAS 40 notes that this is highly unlikely for a change from a fair value model to a cost model. Fair value model Investment property is remeasured at fair value, which is the amount for which the property could be exchanged between knowledgeable, willing parties in an arm's length transaction. Gains or losses arising from changes in the fair value of investment property must be included in net profit or loss for the period in which it arises. [IAS 40.35] Fair value should reflect the actual market state and circumstances as of the balance sheet date. [IAS 40.38] The best evidence of fair value is normally given by current prices on an active market for similar property in the same location and condition and subject to similar lease and other contracts. [IAS 40.45] In the absence of such information, the entitymay consider current prices for properties of a different nature or subject to different conditions, recent prices on less active markets with adjustments to reflect changes in economic conditions, and discounted cash flow projections based on reliable estimates of future cash flows. [IAS 40.46] There is a rebuttable presumption that the enterprise will be able to determine the fair value of an investment property reliably on a continuing basis. However, if, in exceptional circumstances, an entity follows the fair value model but at acquisition concludes that a property's fair value is not expected to be reliably measurable on a continuing basis, the property is accounted for in accordance with the benchmark treatment under IAS 16 , Property, Plant and Equipment (cost less accumulated depreciation less accumulated impairment losses). [IAS 40.53] Where a property has previously been measured at fair value, it should continue to be measured at fair value until disposal, even if comparable market transactions become less frequent or market prices become less readily available. [IAS 40.55] Cost Model After initial recognition, investment property is accounted for in accordance with the cost model as set out in IAS 16 , Property, Plant and Equipment – cost less accumulated depreciation and less accumulated impairment losses. [IAS 40.56] Transfers to or from Investment Property Classification Transfers to, or from, investment property should only be made when there is a change in use, evidenced by: [IAS 40.57] commencement of owner-occupation (transfer from investment property to owner-occupied property); commencement of development with a view to sale (transfer from investment property to inventories); end of owner-occupation (transfer from owner-occupied property to investment property); commencement of an operating lease to another party (transfer from inventories to investment property); or end of construction or development (transfer from property in the course of construction/development to investment property. When an enterprise decides to sell an investment property without development, the property is not reclassified as investment property but is dealt with as investment property until it is disposed of. The following rules apply for accounting for transfers between categories: for a transfer from investment property carried at fair value to owner-occupied property or inventories, the fair value at the change of use is the 'cost' of the property under its new classification; [IAS 40.60] for a transfer from owner-occupied property to investment property carried at fair value, IAS 16 should be applied up to the date of reclassification. Any difference arising between the carrying amount under IAS 16 at that date and the fair value is dealt with as a revaluation under IAS 16; [IAS 40.61] for a transfer from inventories to investment property at fair value, any difference between the fair value at the date of transfer and it previous carrying amount should be recognised in net profit or loss for the period; [IAS 40.63] and when an entity completes construction/development of an investment property that will be carried at fair value, any difference between the fair value at the date of transfer and the previous carrying amount should be recognised in net profit or loss for the period. [IAS 40.65] When an entity uses the cost model for investment property, transfers between categories do not change the carrying amount of the property transferred, and they do not change the cost of the property for measurement or disclosure purposes. Disposal An investment property should be derecognised on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal should be calculated as the difference between the net disposal proceeds and the carrying amount of the asset and should be recognised as income or expense in the income statement. [IAS 40.66 and 40.69] Compensation from third parties is recognised when it becomes receivable. [IAS 40.72] Disclosure Both Fair Value Model and Cost Model [IAS 40.75] whether the fair value or the cost model is used; if the fair value model is used, whether property interests held under operating leases are classified and accounted for as investment property; if classification is difficult, the criteria to distinguish investment property from owner-occupied property and from property held for sale. the methods and significant assumptions applied in determining the fair value of investment property. the extent to which the fair value of investment property is based on a valuation by a qualified independent valuer; if there has been no such valuation, that fact must be disclosed. the amounts recognised in profit or loss for: rental income from investment property; direct operating expenses (including repairs and maintenance) arising from investment property that generated rental income during the period; and direct operating expenses (including repairs and maintenance) arising from investment property that did not generate rental income during the period. restrictions on the realisability of investment property or the remittance of income and proceeds of disposal. contractual obligations to purchase, construct, or develop investment property or for repairs, maintenance or enhancements. Additional Disclosures for the Fair Value Model [IAS 40.76] a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing additions, disposals, fair value adjustments, net foreign exchange differences, transfers to and from inventories and owner-occupied property, and other changes. significant adjustments to an outside valuation (if any) if an entity that otherwise uses the fair value model measures an item of investment property using the cost model, certain additional disclosures are required. Additional Disclosures for the Cost Model [IAS 40.79] the depreciation methods used; the useful lives or the depreciation rates used; the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; a reconciliation of the carrying amount of investment property at the beginning and end of the period, showing additions, disposals, depreciation, impairment recognised or reversed, foreign exchange differences, transfers to and from inventories and owner-occupied property, and other changes; the fair value of investment property. If the fair value of an item of investment property cannot be measured reliably, additional disclosures are required, including, if possible, the range of estimates within which fair value is highly likely to lie.
Home Loan Program VA
Information on the VA Home Loan Program Information on the Home Loan Program Am I Eligible for a VA Loan? Property Management Construction and Valuation Lenders & Servicers Contact VA Loan Guaranty Service Forms Loan Guaranty HomePage VBA HomePage VA Homepage If You Owe VA VA Monitoring Unit Loan Production Specially Adapted Housing Information on the VA Home Loan Program VA Pamphlet 26-4 VA-Guaranteed Home Loans for Veterans. This pamphlet is designed to help veterans planning to purchase or construct homes, particularly those veterans who intend to finance with VA home loans VA Pamphlet 26-91-1 A Quick Guide for Homebuyers & Real Estate Professionals VA Pamphlet 26-6 To the Homebuying Veteran - A guide for veterans planning to buy or build homes with a VA loan Start here for brief information about VA Home Loans. Pamphlet 26-71-01 Questions and Answers on Manufactured Home Loans for Veterans . The questions and answers included in this pamphlet are intended to cover major items of interest to veterans interested in buying a manufactured (mobile) home. VA Pamphlet 26-93-1 VA Direct Home Loans for Native American Veterans Living on Trust Lands . VA direct home loans are available to eligible Native American veterans who wish to purchase or construct a ho me on trust lands. Home Buying Links Useful links to help you with your homebuying experience . Fact Sheet Information on VA Home Loans Information on the Home Loan Program / Am I Eligible for a VA Loan? / Property Management Construction and Valuation / Lenders & Servicers / Contact VA Loan Guaranty Service / Forms Loan Guaranty HomePage / If you owe VA / Monitoring Unit / Loan Production / SAH Disclaimer / Privacy & Security Statement / Freedom of Information Act Contact the VA / VBA HomePage / VA HomePage This page has been accessed since February 16, 2003. Reviewed/Updated: May 19, 2005 [kt]
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How to Buy a Home and Other Real Estate - Home Buying Advice You are here: About > Home & Garden > Home Buying / Selling > How To Buy a Home Home & Garden Home Buying / Selling Essentials 10 Things Home Buyers Shouldn't Do Best Tips for First Time Home Buyers "Must-Do" Tasks Before You Sell How to Buy a Home, Step by Step For Sale by Owner Advice Articles & Resources How To Buy a Home How To Sell a House Celebrity & Historic Credit Reports & Scores Design & Remodel Home Maintenance Inspections & Appraisals Investing & Foreclosures Modular & Manufactured Mold, Radon, Lead, etc. Mortgage Advice Moving & Relocation Real Estate Careers Real Estate For Sale Vacation Homes Buyer's Guide Before You Buy Top Picks Home Buying Books Foreclosure Books Mortgage Books Product Reviews Forums Help FREE Newsletter Sign Up Now for the Home Buying / Selling newsletter! See Online Courses Search Home Buying / Selling > How To Buy a Home How To Buy a Home and Other Real Estate Find the answers to your questions about buying a home or other real estate. The home buying tools here help you understand all of the steps you must take to have a successful and stress-free home buying experience. Subtopics Blogs (3) Home Seller Disclosures (4) Boundary Surveys (3) Mortgage Info and Advice @ Condo, Townhouses, Co-ops (8) Offers and Contracts (7) Easement & Right of Way (4) Real Estate Auctions (1) eCourses (3) Real Estate Deeds (2) Eminent Domain (5) Real Estate Glossary (57) Escrow and Closing (9) Title Insurance (5) First Time Home Buyers (2) Working with Agents (9) Home Buying Book Reviews (2) Articles & Resources Sort By : Guide Picks | Alphabetical | Recent 10 Things You Shouldn't Do When You're Buying a Home You might be pre-approved for a home mortgage, but that doesn't mean buying a home is a sure thing. Here are ten things you shouldn't do before the keys are in your hand. 11 Steps to Buying a Home You'll feel more confident about your home buying journey when you understand what is required of you and every other person who is involved in the transaction. Use this step by step home buying guide to get started. Buying a Home with Good Resale Potential Most of us won't live in the same house for the rest of our lives, so it makes sense to at least try to buy a home with good resale potential. Here's some advice to help you do just that. Coping with Buyer Remorse Are you suddenly feeling queasy about the house you just agreed to purchase? You might have a case of buyer remorse, a condition that sometimes occurs between the time your home buying contract is accepted until you actually go to the closing table. Here's some advice to help you determine if your concerns are valid or a simple case of nervousness. Dealing with Unethical and Incompetent People Are you uneasy about some of the events that are taking place during your home buying transaction? Is your real estate agent, attorney or other person involved less than helpful--or worse, unethical? Then it's time for you to take charge of the transaction and do what's necessary to make sure your interests are protected. Staying Secure if the Real Estate Bubble Bursts I'm sure you've heard talk about the real estate bubble, a condition that occurs when real estate values balloon very rapidly, then burst, driving prices downwards. You can help protect yourself from a bursting bubble by following a few basic guidelines. Taking Your Final Walk-Through When you're buying a home, it's essential to do a final walk-through inspection prior to closing. Learn the best times for you to take your walk through and find out what you should be on the lookout for. Working With a For Sale By Owner Seller Advice to help you work effectively with a for sale by owner seller. These tips help you avoid problems at or before closing. Topic Index | Email to a Friend Our Story | Be a Guide | Advertising Info | Work at About | Site Map | Icons | Help User Agreement | Ethics Policy | Patent Info. | Privacy Policy | Kids' Privacy Policy ©2005 About, Inc., A part of the New York Times Company . All rights reserved. Around About Oprah's Life Vacation Ideas Shop Safely Online VIDEO: Craft Rooms VIDEO: Christmas Traditions What's Hot Coping with Unethical People How To Buy Land Real Estate Appraisal Before You Buy a Log Home Package Home Buying / Selling - GuideReviews Headlines Getting Ready to Sell Your House Guests and lots of activities make it difficult to show... Before You Buy Gas Logs Gas logs are growing in popularity every year, so manufacturers... Pros and Cons of Becoming a Real Estate Agent You've decided you want to become a real estate agent,... Step-by-Step Directions Help You Measure Square Footage Each year, home owners discover that their new home's square...