▪  Gross Income Multiplier (GIM) - The sales prices divided by the contract rental rate. Also known as Gross Rent Multiplier.

▪  Capitalization Rate (CAP Rate) - The rate of return used to derive the capital value of an income stream.

Value = annual income / capitalization rate

▪  C/C (Cash on Cash) Before Tax - A simple return measure also known as the equity dividend rate.

C/C = cash flow before taxes / initial equity investment

▪  C/C (Cash on Cash) After Tax - A simple return measure also known as the equity dividend rate.

C/C = cash flow after taxes / initial equity investment

Internal Rate of Return (IRR) - The true annual rate of earnings on an investment. Equates the value of cash returns with cash invested. Considers the application of compound interest factors.

Financial Management Rate of Return (FMRR) - The management of the cash flows of a business to make a profit for the firm's owners. Assumes that all cash flows are reinvested at the firm's cost of capital.