JACK P. FRIEDMAN, CPA, PhD, MAI, is the principal of Jack P. Friedman Associates, LLC, a real estate economics consulting firm. He is the author of over twenty-five books, including Barron's Dictionary of Real Estate Terms and Real Estate Handbook, each in their fifth edition.ROMAN L. WEIL, PhD, CMA, CPA, is V. Duane Rath Professor of Accounting at the Graduate School of Business of the University of Chicago. He has coedited four professional reference books for McGraw-Hill, Simon & Schuster, Prentice Hall, and John Wiley & Sons and has coauthored a dozen textbooks. He has published over eighty articles in academic and professional journals.