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Real estate refers to the acquisition, title, possession, management, lease and occupancy of real estate properties for financial gain. Real estate investment is generally considered a sub-specialty in general real estate investing, also referred to as commercial real estate investment. There are three kinds of real estate properties, including residential real estate as well as business real estate and vacant land. Residential real estate includes townhouses, houses, condos, condominiums, and commercial lots. The first one is more susceptible to depreciation while the other two prove to be much immune to depreciation.