ProCash, an Economic Model for Income Properties

Ownership & Distribution of Value

Taxable income is calculated in all aspects of the project including construction losses, operating income or losses, and residuals. Each of these three tax values or liabilities can be separately assigned to participants in the deal. If these specific provisions are not made, then all tax implications are distributed in accord with the distribution of cash flow input as AVI[83-85].

In addition to these inputs for sharing ownership of the total project, inputs are available for land sale leaseback deals, participations at various levels of operating cash flow (called "kickers"), and for preferred returns. These various means of sharing ownership are discussed below.

Management Fees
Cash Flow By Participant
Kickers or Participations
Residual Values & IROR'S
Land Financing
Present Value By Participant By Line Item
Equity Contribution
Detail Of Present Value
Preferred Returns
Total Cash Flow By Participant
Ownership of Equity Interests
Negative Cash Flow
Original Investment

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