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Cash accounting
Keeping records of money received or expended.

Cash basis
Method of accounting in which expenses are recorded when cash is paid and revenue is recorded when cash is received.

Cash equity
Amount, in cash, invested in property.

Cash equivalency
Price for which real estate would be sold if all cash was involved.

Cash flow
Cash remaining on a rental property when the operating expenses and loan payment are deducted from the gross rental.

Cash flow statement
Financial records of receipts and expenditures during a specific period.

Cash value
Expected market value of property if sold today.

Cash-out refinance
Refinancing of a mortgage where the money received from the new loan is greater than the amount due on the old loan. These funds can then be used in any manner by the borrower.

Cashier's check
A check guaranteed by bank funds rather than a depositor's account.

Casing
Trim or molding, around openings, such as windows and doors. Casing can also be the molding inside of which a door is hunt but it is actually only the inner boards. Also, method of creating a form for the pouring of concrete.

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