Skip to main content
Syndications

This document outlines the most common transactions affecting real estate syndications.

Updated over a year ago

A real estate syndication is an investment vehicle through which a group of investors pool their resources into a single real estate investment. Below are the most common type of transactions that affect real estate syndications for which accounting support is required.

Name

Description

Example

Bank Fees, Bank Credit & Bank Interest

Fees charged by the bank for normal operations, fees refunded by the bank, and interest received from the bank

Dues & Subscriptions

Payment for different subscriptions

Insurance Expense

Property insurance and loan insurances paid

Investment Purchase - Funds, Equity, Direct Real Estate

Investment corresponding to an ownership interest in a fund

Investment corresponding to purchase of stocks of an entity

Investment corresponding to an ownership interest in a specific property

Investment Purchase-

Real estate

Direct purchase of real estate by the fund

Investor Contributions (new and additional funds)

New or additional investor contributions into the fund

Mortgage Loan Payments

Payments made against a mortgage loan taken out by the fund or entity

Professional fees - Legal

Costs incurred in availing legal services

Property Management Fees

Fees paid to the property manager for managing the property

Rental Expense

Rental expenses incurred by the fund

Rental Income

Rental income earned by the fund

Taxes - Property

Taxes levied on real property, primarily upon Land and Buildings

Taxes - State, Penalties, Interest

Taxes due to the local government

Payment due to failure to pay taxes

Interest on delayed payments of taxes

If you cannot find what you are looking for, please refer to our Master List for additional transactions and sample support available here.

Did this answer your question?