 Companies also time their real estate acquisitions when property values are generally on the decline.Although the property buyers are invariably AAA corporations, the nature of the property and the timing of the purchase vis-à-vis the prevailing interest rate cycle, makes these transactions unattractive to banks.Clap note investors benefit from this situation, because the corporation has established a long-term plan for the property in which the 24 months of high interest is only a small component.