Absorption rate is the net square footage of commercial space leased (occupied) minus the square footage that became vacant during a specific period, typically measured quarterly or annually. Positive net absorption indicates the market is absorbing space faster than new supply is being vacated, a s

A 1031 exchange is a tax-deferred transaction that allows commercial real estate investors to sell an investment property and reinvest the proceeds into a "like-kind" replacement property without triggering capital gains taxes or depreciation recapture in the year of the exchange. Named after Sectio