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Vacancy Factor
An allowance or discount for estimated vacancies (unrented units) in a rental project. The vacancy and loss in rent factor is important in assembling an investment income analysis of a property, such as an apartment building.

Vendor's Lien
The equitable lien of the grantor on the land conveyed, in the amount of the unpaid purchase price. Unlike a mortgage, it is not an absolute interest in the property, but is only an equitable right to rely on in case all of the purchase money is not paid.