Iman is an unusual first name for males but a very prominent surname for all people (#19852 out of 150436, Top 13%). (2000 U.S. Census). Shown below is a comparison of the popularity of Iman and associated names. The only prominent related form of Iman (not in Top 1000) is Immanuel.
The greater the perceived risk of an investment, the greater the spread, or ârisk premiumâ, will be for that investment over the US Treasury. Today, average capitalization rates (rates of return/risk premium) for assisted living facilities are around 7.5%, or about 500 basis points above the 10 US Treasury.
The precedent supporting this treatment is the requirement to capitalize all normal costs of readying an asset for use, i.e., capitalizing demolition costs of unwanted building(s) with the purchase of land, capitalizing renovation costs when a building is purchased, capitalizing excavating costs in preparation for construction of a new building and, when a building is constructed with plans to expand later then any demolition costs are capitalized with the cost of the addition.