Abstract: An system for and method of divesting real property is presented. The system and method improve upon prior art techniques by including one or more of the following advantages: the gain may be immediately booked, there may be no capitalization requirements as there may be on a financing lease, and the gain may avoid Federal income taxation and capital gains taxation.

Abstract: A method and system for valuation of financial asset services and financial asset service agreements, wherein the financial asset services are valued as a percentage of all payments paid or payable on a financial asset. The system and method comprise determining total amounts payable and compensating a servicer to collect and disburse funds of the financial asset. The financial asset service valuation component stabilizes the income of the financial asset service provider under a financial asset service agreement and further stabilizes the value of the financial asset service agreement as an asset of the service provider.