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A primary concern is prepayment costs, a penalty charged for prepaying a closed, or locked-in, mortgage (we discuss closed mortgages and prepayment penalties in s 7 and 8) The purchaser s assumption of your mortgage would save you from these charges, but you need to discuss any such arrangements during negotiations for the property For example, if five years are left on a mortgage s seven-year term and interest rates had decreased 3 percent from the rate on your mortgage, your decision to prepay the whole amount would leave the lender short in terms of lost interest revenue The penalty in this scenario is normally the difference between your mortgage rate and the prevailing market rate for the balance of the term, or three months interest (whichever is more) For an $800,000 locked-in mortgage bearing interest at a rate three percentage points above the rate when you decide to repay, you would find yourself paying a $24,000 penalty (that is, $800,000 003) But you could avoid the penalty if the buyer agreed to assume the mortgage When someone assumes the mortgage you originally secured, obtain a release from your lender in case the new buyer defaults on the mortgage Otherwise, you could be held responsible for the balance of your original mortgage Make sure the proceeds from the deal are taxed as little as possible Your accountant can advise you on potential tax mitigation strategies prior to closing the deal In fact, such strategies should form part of your investment strategy, given their importance to your portfolio s bottom line

of performance and behavior, the flexibility of configuration, and the scalability of both performance and capacity to support the target industries

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The item/task presentation is handled by pulling together the item content from the resource le, adding relevant functionality from the template, and nally calling the appropriate test driver display and interactive software components to render the item that the examinee sees on his or her computer screen For example, a multiple-choice question (MCQ) links the content of the question stem, which is pulled from the resource le, to a text attribute associate with the software multi-line text display control The content of each MCQ option (distractor) can be likewise linked to the label or caption attribute of a radio button The MCQ template positions the multi-line text display control and the radio buttons on the screen page The test driver then renders the formatted item The test driver interfaces software for many modern test delivery drivers are based on recon gured web browsers, using Netscape (Netscape Corporation) or Internet Explorer (Microsoft Corporation) Use of a web browser allows the same driver to be used across stand-alone PC, network, and Internet platforms A combination of standard and customized plug-in components, server-side application software, and embedded programmed scripts are used to provide the necessary software functionality and security for these types of browser-based test delivery driver The web browser platform also allows developers to use standardized rendering with hypertext mark-up language (HTML) and portable data structures via the extensible mark-up language (XML) Many of the existing test delivery drivers also use built-in templates or style sheets for composing and presenting various standard item types (multiple choice items, hot-spot selection items, drag-and-drop items, etc) Computer-based work simulations and performance exercises, or items comprised of rather complicated interfaces, are usually launched as external applications This capability to launch an external application eliminates the need for the test delivery driver itself to provide customized functionality that is speci c to a particular examination Response capturing involves recording the appropriate actions by the examinee as well as converting these actions to a particular data format, storing the data and then transmitting it Response capturing mechanisms can vary from simple selections to complex actions Consider that a multiplechoice question (MCQ) translates the examinee s selection (a mouse click) to a data record that denotes which of the MCQ distractors was chosen In contrast, an extended response item or essay may use a text input box or word processor and require the test delivery driver to store a large block of formatted text Interactive computerized performance simulations may require the test driver to store complex sequences of actions involving nodes and relations (among the nodes) or customized data structures such as data and formula entries in a spreadsheet Real-time scoring implies that the test delivery driver must implement some type of scoring rule and may further need to aggregate the item-level scores to produce a test-level score A scoring rule is usually implemented as a type of pattern match between the examinee s response or actions and some idealized rule that allocates points For example, matching the test taker s response.

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