Commercial property, also called commercial real estate, is real estate, buildings or land, used for conducting commerce, such as selling products or providing services, and intended to generate a profit through business operations, capital gains or rental income. The cited article says it includes office buildings, medical centers, hotels, malls, retail stores, multifamily housing buildings, farm land, warehouses and garages, and that in many United States states residential property containing more than a certain number of units qualifies as commercial property for borrowing and tax purposes. Buildings recorded in the atlas as commercial buildings and shops are grouped under this concept.