Capital loss
Commercial property & real-estate term
Decrease in value of a capital property (a property other than a principal residence). May be set off against capital gains or against regular income according to the tax rules.
Part of the Commercial Property glossary — plain-English definitions of the terms you meet when leasing, buying or selling commercial space in South Africa. See also our how-to guides.
More terms under “C”
Cumulative interest Compound interest Contiguous space Contract rent Collateral mortgage Cash flow Capital improvement Cost approach