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| Capitalization of ground rents - A method of estimating land value in the absence of comparable sales; applicable to farmland and commercial land leased on a net basis. |
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| Cash-equivalent sale price - An indicator of market value that is a refinement over the raw sale price, in that the effects of unusual financing arrangements and extraneous transfer of personal property have been removed. |
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| Cash flow - Amount of money left after subtracting operating expenses and debt service from rents collected. Before-tax cash flow (also called cash throw-off) signifies that income tax effect has not been considered; after-tax cash flow includes income tax savings generated by ownership. |
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| Central processing unit (CPU) - The key part of a computer. Contains circuitry necessary to interpret and execute program instructions. |
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| Central tendency - (1) The tendency of most kinds of data to cluster around some typical or central value, such as the median or mean. (2) By extension, any or all such statistics. Some kinds of data, however, such as the weights of cars and trucks, may cluster about two or more values, an in such circumstances the meaning of central tendency become unclear. This may happen in ratio studies when two or more classes of property are combined in a single analysis. |
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| Central tendency, measure of - A single point in a range of observations, around which the observations tend to cluster. The tree most commonly used measures of central tendency are the mean, median , and the mode . |
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| Certificate of deposit - A time deposit in a bank or savings institution that carries a fixed rate of interest and penalty for withdrawal before maturity. |
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| Change - The tendency of the social and economic forces affecting supply and demand to alter over time, thus influencing market value. |
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| Chronological age - The number of years elapsed since an original structure was built. Synonyms are actual age and historical age. Contrast with effective age. |
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| Class - A predefined category inot which data may be put for further analysis. |
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