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The Two Major Types of Receivables Are Accounts Receivable and Trade

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The two major types of receivables are accounts receivable and trade receivables.


Definitions:

Estate In Fee Simple

Refers to the most complete ownership of land or property that can be legally held under common law, implying absolute ownership without any limitations or conditions.

Leasehold Estate

The creation of an ownership interest in the tenant. An interest in real estate that is held under a lease. Also called tenancy.

Life Estate

An estate in which the owner owns real property for his or her life or for the life of another.

Reversion Estate

A future interest in property when title is to return to the grantor or grantor’s heirs upon expiration of a life estate.

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