| Term | Definition |
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| Abstract of judgment | The summary of a court judgment that creates a lien against a property when filed with the county recorder.
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| Accelerated cost recovery system | A tax calculation that provides greater depreciation in the early years of ownership of real estate or personal property.
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| Accelerated depreciation | A bookkeeping method that depreciates property faster in the early years of ownership.
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| Acceleration clause | A provision that gives the lender the right to collect the balance of a loan if a borrower misses a payment.
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| Acceptance | The seller's written approval of a buyer's offer.
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| Access | Any means by which a person can enter property.
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| Accessibility | The degree in which a building or site allows access to handicapped people.
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| Accretion | The gradual addition to the shore or bank of a waterway through deposits of sand or silt.
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| Acknowledgment | A written declaration affirming that a person acted voluntarily.
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| Acre | A measurement of land equal to 43,560 square feet.
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