ACCOUNTING INSIGHT

TOPIC: INVESTMENT PROPERTY

RABAW
INVESTMENT PROPERTY VS. OWNER-OCCUPIED
INVESTMENT PROPERTY
Held for long-term capital appreciation.
Held for currently undetermined use.
Property that is being constructed or developed for future
use as investment property.
Property held by an entity under a finance lease.
Property leased out under an operating lease.
OWNER-OCCUPIED
Held for use in the production or supply of goods or
services or for administrative purposes.
Held for future use as owner-occupied property.
Property occupied by employees, whether or not the
employees pay rent at market rate.
Owner-occupied awaiting disposal.
Held for sale in the ordinary course of business.
Property being constructed on behalf of third party.
Property that is leased out under finance lease.
RABAW