In rem jurisdiction is a legal term describing the power a court may exercise over property or a "status" against a person over whom the court does not have in personam jurisdiction
A budget is an estimation of revenue and expenses over a specified future period of your time and is typically compiled and re-evaluated periodically.
Constructive means something which is interpreted or legally imputed.
Depreciable assets are those assets that can be written down in the books of accounts over a period of time for tax and accounting purposes according to the Internal Revenue Service (IRS) rules.