Accounting

Loan Participations: There’s More Below the Waterline

By |2026-09-29T14:53:18-05:00September 29th, 2026|Accounting|0 Comments

Did you sell the loan, or finance it? Every private lender entering a loan participation should answer that question upfront, but it often surfaces later in an audit meeting, when the accounting treatment does not align with the financial statements. At that point, the focus shifts from deal structure to damage control. Loan participations are [...]

By |2026-09-29T14:53:18-05:00September 29th, 2026|Accounting|0 Comments

Accounting for Securitizations

By |2025-11-07T14:18:58-06:00November 12th, 2025|Accounting|0 Comments

Private lenders can scale with securitizations when consolidation, control and valuation are handled correctly. If you are looking to capitalize on loan securitizations, you are not alone. Securitizations are increasingly popular because they allow private lenders to grow efficiently, increase liquidity, and tap broader capital markets. The mechanism is straightforward in concept. You pool loans [...]

By |2025-11-07T14:18:58-06:00November 12th, 2025|Accounting|0 Comments

Designing Nonperforming Note Funds

By |2025-03-24T08:51:20-05:00March 27th, 2020|Accounting, Fund Management, Legal, Strategy|0 Comments

The fund structure, accounting methods and other strategies must be considered in addition to securities compliance. A nonperforming loan (NPL) is a type of note that is in default, distressed, delinquent or otherwise dilapidated. NPLs are interchangeably used with nonperforming notes, distressed debts or distressed loans. Generally, an NPL holder no longer anticipates repayment from [...]

By |2025-03-24T08:51:20-05:00March 27th, 2020|Accounting, Fund Management, Legal, Strategy|0 Comments

How do Capital Gains Taxes Work for Investment Properties?

By |2018-08-07T02:37:36-05:00June 8th, 2018|Accounting|1 Comment

When a person buys an investment property, they do that with the goal of making money. But they don't always end up making the money they expected, and part of the reason for that is taxes. While everyone expects to pay taxes on the money they make, they don't always realize that they'll have to [...]

By |2018-08-07T02:37:36-05:00June 8th, 2018|Accounting|1 Comment
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