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accept advertising agent agree agreement amortized amount appraisal Association of Realtors basis borrower building buyer California capital gains capitalization rate cash charge client close of escrow Code commission Company contract cost court deed of trust deposit receipt depreciation erty escrow instructions exchange FIGURE financing gift tax hereby hereof income installment interest Internal Revenue Service land lease lender lessee lessor liability lien market value ment method mobilehome month monthly payment mortgage notice obtain offer owner paid parties percent premises principal prop purchase price real estate broker real estate licensee real property Realtors received recorded rent rental salesman Salesperson savings and loan Schedule second loan Section seller sold statement tenant termination termite tion title insurance transaction transfer trust deed Uniform Commercial Code usually