Sunrise | Yeniboğaziçi | Northern Cyprus

Sunrise Yenibogazici is a residential site of detached and semi-detached three-bedroom villas in Yeniboğaziçi, Northern Cyprus, developed and designed by Isatis Construction Group according to the developer’s own project page. This guide sets out what the developer publishes, what official sources say about buying a villa in the north of Cyprus, and which facts are still missing.

The page lists no price, no completion date and no title-deed category, so none is given here. Rules, fees and tax rates are stated as of 17 October 2026, and several depend on a Council of Ministers decree that has not been confirmed as enacted by Parliament.

Overview of Sunrise Yenibogazici

The developer’s page describes Sunrise as a modern residential site in Yeniboğaziçi that offers detached and semi-detached villas. It states that the whole project covers more than 10,000 m² and lies 1.5 km from the beaches. Every plan on the page has three bedrooms, three bathrooms and private parking, and the listed sizes run from 240 m² to 490 m². The Turkish and English versions of the page give the same figures.

The page for Sunrise Yenibogazici is short. It names no beach, street or map location, does not say how many villas there are, and publishes no price, payment plan, completion date or title-deed category. It lists no swimming pool, security or shared facilities. Those gaps are recorded in the table below instead of being filled with estimates, and the later sections return to the ones that matter most to a villa buyer.

The developer is Isatis Construction Group. Its about page says that Isatis Construction Limited has worked in the construction industry since it was established in North Cyprus in 2015, and that it builds and sells apartments and villas in Famagusta and Yeniboğaziçi. The same developer’s project in the same town is listed on this site as Orchard in Yeniboğaziçi, and the wider market is covered on the Northern Cyprus properties page.

Unit types and sizes at Sunrise

The page sorts the villas into a detached group and a semi-detached group. Detached villas carry the names Type A, Type B and Type C, and the semi-detached group has three plan tabs of its own.

The size figure is repeated for each plan tab of a type, which suggests that it describes the whole villa and not one floor, but the page does not confirm this. It does not say whether the number is built area, plot area, or a total including terraces and roof space.

In the Turkish version the ground plans of Types B and C are labelled “bahçe” (garden), while the English tabs read Ground, so those plans may include a garden of unstated area. Type C has no roof tab; the other types do.

The second table converts the listed sizes into comparable figures, all calculated from the developer’s figures. Area per bedroom is the listed size divided by three bedrooms, and the last two columns subtract the 410 m² of Type A and the 300 m² closed-area line of the VAT schedule discussed below.

Read as area per bedroom, the project spans a wide range: 80.0 m² for a 240 m² semi-detached villa against 163.3 m² for the largest Type C figure, a ratio of 2.04 to one (490 ÷ 240). Every plan has three bedrooms and three bathrooms, so the extra area in the larger villas cannot come from additional rooms of those kinds, and the page does not say what it is used for.

Within the detached group the types are close. Type B is 10 m² larger than Type A (420 − 410), or 2.4% (10 ÷ 410). The Type C range is 85 m² wide (490 − 405), 21% of its lower end (85 ÷ 405), and the semi-detached range is 60 m² wide (300 − 240), 25% of its lower end (60 ÷ 240).

Two villas sold under one type name can therefore differ by more than the size of a small flat, and the page gives no reason for the spread.

Against the developer’s other projects, the smallest villa figure is 3.2 times the 75 m² upper end of the two-bedroom apartments at Isatis 1 (240 ÷ 75) and 1.59 times the 151 m² penthouse of Isatis 5 (240 ÷ 151). The unit pages of the Orchard project list villas from 183 m² to 310 m², so even the smallest detached figure here, 405 m², is 95 m² above the largest of them (405 − 310).

The 300 m² column matters for tax. The official VAT schedule updated on 7 October 2026 puts housing with a closed area up to 300 m² at 5% and housing of 300 m² or more at 10% (Tax Department VAT regulation).

The Type A, B and C figures sit 105 to 190 m² above that line, and the semi-detached range reaches it at its upper end. The rate for any villa depends on the closed area in the contract, which the page does not give, and the developer’s FAQ states 5% without mentioning the 300 m² line.

No price is published, so no VAT amount is calculated.

Location: Yeniboğaziçi and the Famagusta area

The developer places Sunrise in Yeniboğaziçi and says the site is 1.5 km from the beaches; it names no beach, street address or map location. Every distance below is therefore measured from one point at the village, the Wikipedia coordinate for it (35.198 N, 33.877 E), and not from the Sunrise plot, and each is a straight-line figure or an indicative OpenStreetMap road estimate. They describe the area, not the project.

Yeniboğaziçi is also written Yeni Boğaziçi; its former Turkish name was Aysergi and its Greek name Agios Sergios. The 2011 census recorded 3,347 people in the village and 6,618 in the municipality group of eight settlements; no newer count was verified, and an undated Cittaslow profile gives 5,668.

The town was declared Cyprus’s first Cittaslow (“slow city”), and a Ministry of Foreign Affairs article records the opening of its Cittaslow office on 4 May 2015. Ancient Salamis is close, 2.7 km in a straight line and 3.6 km by road from the village point, and the Cittaslow profile lists its ruins among the municipality’s heritage.

On the beaches, the developer’s 1.5 km cannot be checked. OpenStreetMap shows a public beach on the Famagusta-İskele main road 2.1 km in a straight line (3.8 km by road) from the village point, and Long Beach 5.9 km (7.7 km by road).

With the plot position unknown, that distance neither confirms nor contradicts the developer. This site has an article on the top beaches in Cyprus. The nearest official climate series, from the WMO station at Paralimni about 7.4 km south of the Walled City, shows a mean daily maximum of 15.9 °C in January and 33.3 °C in August and 331.1 mm of rain a year (the sum of 2002-2011 monthly means), with June to August almost dry. An aggregator site gives Famagusta’s sea temperature as 17.2 °C in February and 29.0 °C in August.

Famagusta (Gazimağusa) is about 11.5 km away by road, around 15 minutes by car; sources give between 10 and 16 minutes. The 2011 census counted 40,920 residents in the municipality, the latest full count. A State Planning Organisation projection quoted by the municipality puts the city at 55,868 in 2020, and Wikipedia quotes 55,648 for 2019; projections are not counts.

The municipality’s history page says the historic centre is the walled Suriçi, that growth turned north after the university became a state university in 1986, and that the Free Port is the country’s only free port and largest port, with 107 ship calls in 2023.

Varosha remains subject to UN Security Council resolutions 550 (1984) and 789 (1992), and the Secretary-General’s report of 6 July 2026 records no reversal of the steps taken since October 2020; nothing in this guide describes title there. More on the city is on this site’s Famagusta page.

The campus of Eastern Mediterranean University (EMU) is 6.5 km from the village point in a straight line (7.4 km by road); the university began in 1979 and has been a state university since 1986. The Statistical Institute’s yearbook shows EMU enrolment at 15,729 in 2024-25, down 5.5% from 16,640 in 2021-22, and total TRNC higher-education enrolment at 104,873, down 8.0% from 114,000.

The university’s own handbook says more than 16 thousand students and Times Higher Education gives 14,946, so totals differ between sources. Gazimağusa State Hospital stands on Salamis Road and reports about 160 beds. The Statistical Institute bulletin counts 1,492 dwelling units with final approval in Gazimağusa district in 2025 (538 urban, 954 rural).

Ercan Airport is 34.3 km in a straight line and 49.6 km by road (about 53 minutes) from the village point, and Wikipedia reports about 4.84 million passengers there in 2024, on flights to Türkiye only. Larnaca Airport in the Republic of Cyprus is 43.4 km in a straight line; no road distance or time is given because it depends on the crossing point and on who is travelling.

The Nicosia-Famagusta road is the busiest route in the north, with about 40,000 vehicles a day, according to the Turkish Highways Directorate. No claim is made about sea passenger links, because sources conflict on whether Famagusta has a passenger ferry.

Villa ownership at Sunrise Yenibogazici: plot, permits, pool and utilities

A villa purchase by a foreigner is governed by Law 52/2008 as modified by Decree-Law 89/2026, published in Resmi Gazete (Official Gazette) No. 147 on 7 August 2026 (RG 147). As of 17 October 2026 the decree allows each foreign buyer one of these: land that complies with a building permit, of at most 1,338 m², with one house; a detached house on land of at most 3,300 m², with no second house or apartment on it; or, within a mass-housing project or “site”, two two-storey detached villas.

Nationals of states that recognise the TRNC and grant the same right to TRNC citizens may buy three such villas. The consolidated Law 52/2008 text on the legislation portal still shows a stricter version, one property per foreigner. The decree is a Council of Ministers instrument and not an act of Parliament: it re-issues Decree-Law 63/2026 (RG 87, 11 May 2026), whose 90-day validity ended on 10 August 2026, and 90 days from 7 August 2026 runs to about 5 November 2026 unless Parliament enacts it. Whether Parliament has acted was not established, so every limit below depends on the decree being in force or enacted.

How these categories apply to Sunrise Yenibogazici is not stated. The page calls Sunrise a residential site, but it does not say whether it counts as a mass-housing project or “site” in the decree’s sense, how many storeys the villas have (the plans are ground, first and, for most types, roof), or whether a semi-detached villa is treated as a detached house.

Those are questions for the Interior Ministry’s Property Unit and the buyer’s lawyer. The developer’s site area of more than 10,000 m² is just over three times the 3,300 m² cap (10,000 ÷ 3,300 = 3.03, calculated), so no single foreign buyer could take title to the land of the whole site; the plot size of each villa is not published.

The decree also caps sales of housing projects in zoned areas at 80% to foreigners.

Before a permit application, condominium title (kat mülkiyeti) or a condominium easement (kat irtifakı) must exist for the unit under Law 35/2010, and selling without it is an offence; for two years from its entry into force the decree also accepts an application based on a building permit or a Planning Approval where condominium title could not be established.

Agricultural and forest land and military zones are closed to foreign buyers, and foreigners may hold at most 7% of a district’s area and 3% of the country’s. None of this is stated for Sunrise, which is why its title-deed category is listed as not stated.

For background on title types, see this site’s article on title deeds in Northern Cyprus; UK Government guidance warns that exchange or gift land can face restitution claims.

Permits and final approval are a second layer. The UK guidance names building without correct permits, and difficulty obtaining final completion certificates and title deeds, among the common problems in Cyprus. The Statistical Institute counts housing only from buildings with a final approval certificate (nihai tasvip), so the 1,492 dwelling units recorded for Gazimağusa district in 2025 are completed, approved buildings.

Press reports of statements by the Chamber of Engineers and Architects say that project approval checks seismic compliance; these are secondary reports and not an inspection of Sunrise, whose page does not say whether construction has started or finished.

The Sunrise page lists no swimming pool, so a pool would be a matter for the written specification. It would carry a tax: the annual property tax schedule effective 1 January 2025, the latest located (Tax Department schedule), sets TL 35.60 per m² for a pool, against a base for housing of TL 6.60 per m² up to 120 m² and TL 7.15 per m² above, before surcharges of 10% to 60%.

Calculated from the listed sizes, and treating them as taxable area, which the developer does not confirm, the base for a 240 m² villa is TL 1,650 (792 + 858, from 120 × 6.60 and 120 × 7.15) and for a 410 m² villa TL 2,865.50 (792 + 290 × 7.15).

On utilities, until all taxes and fees on a transfer are paid, local authorities may not give a water connection and the electricity authority may not give an electricity connection, except site connections during construction; no official connection tariff was found.

On resale, the buyer pays Land Registry fees by property count under the regulation in RG 197 of 7 October 2026: 4% in total for a foreigner’s first property, 5.5% for the second and 6% for the third, valid only until 5 January 2027 inclusive.

A seller who is not a property dealer is taxed by withholding at the Land Registry under the Income Tax Law: the gain is deemed to be 20% of the higher of assessed value and sale price, 30% of it is exempt, and 20% of the rest is withheld as final tax, an effective 2.8% of value (0.20 × 0.70 × 0.20 = 0.028).

The Council of Ministers may raise the exemption each January up to 60%, which would give 1.6% (0.20 × 0.40 × 0.20, calculated). Foreigners cannot use the one-off exemption for one house and one plot. This site’s article on the cost of buying, building and renting gives further background.

A foreigner may transfer a property to relatives of the first and second degree by blood or marriage with the Ministry’s knowledge and approval, and inherited or donated property does not count towards the trader test. The sources reviewed contain no official text on how a foreign owner’s estate passes on death, so this guide states nothing on that point.

The questions below come from the due-diligence points in the sources and the gaps on the developer’s page, in the order a purchase reaches them.

1. The number of villas, the count per type, and the plot area and layout for each villa.
2. Whether each listed size is built area, plot area or a total including terraces, gardens and roof space.
3. The title-deed category and a Land Registry search report (araştırma belgesi) for the parcel.
4. The building permit, approved project and final approval, and condominium title or easement for each villa.
5. Whether the site counts as a mass-housing project or “site”, and how a semi-detached villa is treated.
6. Whether the developer has mortgaged the land.
7. The written specification: pool, garden, walls, shared services, and who pays for water and electricity connection.
8. Price, currency, payment schedule and completion date in the contract, and who registers the agreement within one month.

Buying property in Northern Cyprus in brief

Under the decree in force as of 17 October 2026, a foreign purchase runs against four clocks, and following them is easier than reading a list of formalities. The first starts at signature. The buyer has one month to register the stamped agreement at the district Land Registry (Tapu Amirliği) and to lodge the permit application with the Interior Ministry, after buyer and seller have paid the taxes and fees due on the sale; otherwise the contract is void automatically.

The agreement is stamped at the Tax Department, and the Stamp Duty Law charges 0.5% of the stated sum, borne by the buyer unless the parties agree otherwise.

The second clock is the permit, and it is the one with no official limit. Neither the law nor the decree sets a time for the Council of Ministers to decide. The developer’s FAQ page gives one to two months for Turkish citizens and six to eight months for other nationalities; no official source for those durations was found.

The Interior Ministry’s document list asks for petition and information forms, a passport copy, a copy of the title, a location plan, an original police record from the applicant’s country and the sale contract. The application fee is half of one gross monthly minimum wage, TL 35,446.50 at the wage in force from 1 July 2026 (TL 70,893 ÷ 2, calculated).

Applications can be made in person, by proxy or through a lawyer, which is how the developer says a purchase can be made before arriving on the island.

The third and fourth clocks start when the permit is published in the Official Gazette: 75 working days to pay the transfer fees, and one year to sign the transfer before the Land Registry official. The consolidated 2024 text of Law 52/2008 shows shorter periods, 60 working days and six months, so one step has two time limits in two official texts. Missing the fee deadline lapses the permit, re-applying costs double fees, and a third application for the same property is not allowed.

Money moves through banks, with names and addresses recorded, because the Foreign Exchange Law makes remittances free on that condition; the lira is the local currency, and consumer prices rose 35.02% in the twelve months to September 2026. After transfer the buyer is registered on the title (koçan).

Since 15 July 2025 the Land Registry has said that transfers, mortgages and research documents are handled only at the office of the district where the property is registered; the notice does not name the Famagusta office, so the district rule is an inference.

UK Government guidance recommends independent legal advice.

Risks, title and due diligence

The largest risk that a listing page cannot remove is a dispute over who owns the land. UK Government guidance states that ownership of many properties in the north is disputed, that thousands of claims come from people displaced in 1974, and that the European Court of Human Rights has ruled in a number of cases that pre-1974 owners continue to be regarded as the legal owners.

The Immovable Property Commission, which the Court’s 2010 Demopoulos decision treated as the remedy to use first, reported 8,807 applications and 3,757 concluded cases as of 2 October 2026 on its own site; Law 67/2005 as consolidated accepts applications until 21 December 2027.

The Court of Justice of the EU held in Orams (28 April 2009) that a Republic of Cyprus court judgment on land in the north must be recognised and enforced in other Member States. The UK guidance adds that a Republic of Cyprus criminal-code amendment in force since 20 October 2006 makes dealing in property without the registered owner’s permission an offence.

A second group of risks is administrative: building without correct permits, payment plans left out of contracts, developer mortgages on the land, and delays in final approval and title deeds, all named in the UK guidance. A third is legal. The purchase limits rest on a decree, and UK guidance says a foreign buyer may be refused a permit with no reason given.

A fourth is currency, since the lira has lost value quickly, and the European Commission records that EU law is suspended in the north. No official house price index or sales count was found for the north.

The Sunrise page leaves out the title-deed category, the villa count, the price and the completion date, so each is a due-diligence item and not a finding. The UK guidance also notes cases of one lawyer acting for both vendor and builder. The table lists the documents that the sources point to and where each can be checked.

How Sunrise Yenibogazici compares with the other Isatis projects

The table sets Sunrise Yenibogazici beside the other projects, as the developer’s pages describe them. The Orchard range is the smallest and largest size on the developer’s separate unit pages, calculated here.

Sunrise is the only one of the seven pages that lists villas; the other six list apartments, penthouses or duplex apartments. It is also the only one of the seven placed in Yeniboğaziçi, while the other six are placed in Famagusta or its district, and the Karakol and Çanakkale placements are the developer’s descriptions (the Karakol ward is a built-up northern ward next to the Walled City, not the historic centre).

The developer gives a distance for Sunrise, 1.5 km to the beaches, and for none of the others. None of the seven pages publishes a price, completion date or title-deed category. Some apartment pages carry rental statements that are developer marketing with unpublished terms; the Sunrise page has none.

The Orchard page lists community amenities, including a restaurant and bar, pools, a gym and 24-hour security, while the Sunrise page lists none, which says nothing about what Sunrise will or will not have. The comparison reports what each page states and does not rank the projects.

The developer’s menu also names Elysium, Elysium 2, Infinity and Hillside, and listings under those names on this site are Elysium, Elysium 2, Infinity and Hillside; each gives its own location and falls outside the comparison above. Other Famagusta listings on this site include Sakarya Gardens, Urban Oasis and Aura Gardens, which are separate from this group.

Isatis Construction Group

This section repeats only what the developer’s own pages state. The about page says Isatis Construction Limited has operated in the construction industry since its establishment in North Cyprus in 2015, and builds and sells apartments and villas in Famagusta and Yeniboğaziçi.

The page footer describes Isatis Construction Group as an engineering and construction company run by experienced engineers. The about page adds that the company uses environmentally friendly materials of high quality, is in constant communication with customers before and after sales, assumes the management of the projects it delivers and supports investors in all procedures at the contract stage.

These are the developer’s statements, not findings. The only address on the pages is the company address, which names the Orchard complex in Yeniboğaziçi and is repeated on every page.

The developer’s FAQ page also makes statements on buying, and some differ from the official texts cited here. It says foreign nationals may buy one property each, whereas the decree in force as of 17 October 2026 allows up to three apartments or the villa options described above.

It describes the Land Registry fee as 4% shared between seller and buyer, whereas the official schedule is 4%, 5.5% or 6% by property count and is paid by the person registering title. It gives a VAT rate of 5% and a withholding figure of 2.8% on a seller’s gain, and the second matches the calculation above.

The FAQ shows no date, so the official texts control wherever they differ.

Frequently asked questions

Where is Sunrise Yenibogazici and how far is it from the sea?

The developer places the project in Yeniboğaziçi, Northern Cyprus, 1.5 km from the beaches, and names no beach, street or map location. From the village point, the nearest mapped public beach is 2.1 km in a straight line and 3.8 km by road, so the developer’s figure cannot be confirmed without the plot position. Famagusta’s Walled City is about 11.5 km away by road, around 15 minutes by car.

How many villas does Sunrise Yenibogazici have?

The number is not stated. The developer gives the site area as more than 10,000 m² and shows three detached types (A, B and C) and one semi-detached group, but the number of plan tabs is not a count of villas. The page gives neither the number of villas in each type nor the plot area of each, and a count is among the first items to request in writing.

Which villa sizes and layouts are listed?

The detached villas are Type A at 410 m², Type B at 420 m² and Type C at 405-490 m², and the semi-detached villas range from 240 m² to 300 m². Every plan has three bedrooms, three bathrooms and private parking. Calculated from the developer’s figures, area per bedroom runs from 80.0 m² to 163.3 m². The page does not say whether the sizes are built area, plot area or a total including terraces and roof space.

What does a villa at Sunrise Yenibogazici cost?

No price is published, and the page gives no payment plan or deposit terms. The taxes in the sources are stamp duty of 0.5% of the agreement sum, Land Registry fees of 4% for a foreigner’s first property (valid to 5 January 2027), and VAT of 5% for housing up to 300 m² closed area or 10% from 300 m²; whether VAT applies to a given sale was not established officially. Any amount quoted elsewhere is not from the developer’s page.

How many villas can a foreigner buy in Northern Cyprus?

As of 17 October 2026, Decree-Law 89/2026 (RG 147, 7 August 2026) allows a foreign buyer either land of up to 1,338 m² with one house, a detached house on land of up to 3,300 m², or two two-storey detached villas in a mass-housing project or site. The consolidated Law 52/2008 still shows one property per foreigner. The decree is valid for about 90 days from 7 August 2026 unless Parliament enacts it.

Why do fee quotations differ between sources?

Because the schedule changed and sources date from different periods. The only official schedule found, in RG 197 of 7 October 2026, sets Land Registry fees for foreigners at 4%, 5.5% and 6% by property count until 5 January 2027, paid by the person registering title. The developer’s FAQ describes a 4% fee shared between seller and buyer, and agency pages quote 6%, 9% or 12%. Quotations differ, and the official schedule is the one to check.

Does buying a villa give residence or citizenship?

Not automatically. Under the Residence and Visa Regulation of 5 October 2026, title-deed property worth GBP 300,000 or more gives a 10-year permit with no income test, and lower values a 5-year permit. Permanent residence needs housing worth EUR 125,000 and six years of residence (three if aged 60 or over).

TRNC citizenship needs five years of residence or a Council of Ministers decision, and the Republic of Cyprus does not recognise residence permits issued in the north. See this site’s pages on citizenship and immigration and the residency programme for background.

Can a villa be let to holidaymakers?

Under the Holiday Houses Law, a letting for tourism of up to 60 days in a unit built as housing requires registration with the Tourism Planning Department, a Registration Certificate and an Operating Permit before letting; operating without them carries a fine of up to ten times the gross monthly minimum wage. Rental income is subject to 10% withholding on gross rent. The Sunrise page publishes no rental statement. This site’s guide to legal compliance for short lets covers the topic more widely.

What title-deed category does Sunrise Yenibogazici have?

None is stated on the developer’s page. The category has to be established from the sale contract and from a Land Registry search before any reservation. The official sources confirm that the register distinguishes some equivalent-property titles, but no official table defining Turkish, exchange and allocation titles was found. This site’s article on title deeds gives background, and UK Government guidance warns of restitution risk on exchange or gift land.

How far is Sunrise Yenibogazici from Ercan and Larnaca airports?

From the village point, Ercan Airport is 34.3 km in a straight line and 49.6 km by road, about 53 minutes by OpenStreetMap routing; Larnaca Airport is 43.4 km in a straight line, with no road figure given because it depends on the crossing used. UK Government travel advice says Republic of Cyprus authorities consider a person who enters via the north, for example through Ercan, to have entered illegally, and that such a person may be fined or refused entry or exit.

Sources and last check

Last checked: 17 October 2026. Sources:

• developer’s Sunrise Villas page
• developer’s about page
• Tax Department VAT regulation, 7 Oct 2026
• Wikipedia, Agios Sergios
• 2011 census, ward table
• Ministry of Foreign Affairs, Cittaslow office
• Cittaslow, Yeniboğaziçi profile
• WMO World Weather Information Service, Paralimni
• seatemperatu.re, Famagusta
• 2011 census, municipality table
• Gazimağusa Municipality, municipal history
• Gazimağusa Municipality, city history
• UN Secretary-General report S/2026/550
• EMU history
• Statistical Yearbook 2024
• EMU Information Handbook 2024
• Gazimağusa State Hospital
• Construction and Parcel Statistics 2025
• Wikipedia, Ercan Airport
• Turkish Highways Directorate
• OpenStreetMap
• City Mall operator site
• Law 52/2008 (consolidated), mevzuat.gov.ct.tr
• Resmi Gazete No. 147, 7 Aug 2026
• Resmi Gazete No. 87, 11 May 2026
• UK Government property guidance
• Immovable property tax schedule 2025
• Resmi Gazete No. 197, 7 Oct 2026
• Income Tax Law, 25 May 2026
• Stamp Duty Law
• developer’s FAQ page
• Interior Ministry document list
• Tax Department minimum wage notice, 1 Jul 2026
• Foreign Exchange Law 38/1997
• Statistical Institute CPI, Sep 2026
• Land Registry announcement, 15 Jul 2025
• ECHR Demopoulos decision, 1 Mar 2010
• Immovable Property Commission
• CJEU press release on Orams, 28 Apr 2009
• European Commission, Green Line Regulation

Distances are straight-line or indicative road estimates; figures marked calculated were worked out from the developer’s unit sizes, with the arithmetic shown. This is not legal, tax or financial advice.