Emphasis on the latter.

Seti also wrote: "While many people choose to join Renatus for the REI education alone, the company is set up as a direct sales organization for people who want to resell the REI Education" (emphasis added).

Place an emphasis on the results of the credit report before you consider their income.

(Many people put a lot of emphasis in their analysis on going-in cap rate, I would argue that this number can be irrelevant.

Etc.I'm assuming that I should model the deal as 100% financed at the ARV at 5.5% interest, to test the asset's ability to cash flow w/o including the emphasis of my own equity (which I'm trying to extract, after all).Thanks in advance!

I am not saying these cases are in any way are applicable to your situation, but I am rather just providing them as information so you can see how Tax Court judges think through this (emphasis mine).Offshore Operations Trust (various factors considered)We must first determine a proper valuation for the three story mill-type building previously located at 33 University Road, Cambridge, Massachusetts.

@Raymond HillI would raise to market level and place near zero emphasis on tenant happiness in doing so.

But to quickly emphasis the point, a purchase I made 2 years ago has essentially doubled in appraised value. 

Vaughn places an emphasis on unconventional and creative deal making (e.g., discounted mortgages, triple-net-lease agreements) and deviates from the typical approach most gurus pitch to new investors.

Looking forward to finding like-minded CRE professionals with expereince and/or interest in Commercial Real Estate, with an emphasis in Industrial Properties in the Inland Empire.