Descrição As far as DVL is concerned, making money is all in the family. The commercial finance company owns and services commercial mortgages held by more than 40 affiliated limited partnerships (in which it is general partner). DVL's partnerships hold some 1.9 million sq. ft. of commercial, industrial, and office space; a percentage of its income comes from tenant rental payments. Retail giant Wal-Mart is its largest tenant. The company also owns residual interests in securitized portfolios and offers real estate asset management and administrative services for its partnerships.