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  2. WAULT - Wikipedia

    en.wikipedia.org/wiki/WAULT

    The result is expressed in years. A closely related measure is the WAULT to break , which sums the individual rents to their first break, the point where the tenants can legally leave their lease. The basic definition is also known as WAULT to expiry to make the distinction clear.

  3. Residual value - Wikipedia

    en.wikipedia.org/wiki/Residual_value

    Example: A car is sold at a list price of $20,000 today. After a usage of 36 months and 50,000 miles (ca. 80,467 km) its value is contractually defined as $10,000 or 50%. The credited amount, on which the interest is applied, thus is $20,000 present value minus the present value of $10,000 future value. [3]

  4. Cash-Over-Valuation - Wikipedia

    en.wikipedia.org/wiki/Cash-Over-Valuation

    COV can be defined as the difference between the resale price and the market value of the flat (HDB) that is paid by the buyer upfront. [2] Before 10 March 2014, a HDB resale flat begins with a professional valuation to discover the worth of the flat. The seller and buyer will negotiate about the amount to be paid above the valuation.

  5. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    The liability would be the present value of the remaining rents; the asset would be the same as the liability for simple leases, but then adjusted for scheduled changes in rents (which under FAS 13 result in a deferred rent liability or asset) and amortization of initial direct costs and lease incentives. [12]

  6. Real estate appraisal - Wikipedia

    en.wikipedia.org/wiki/Real_estate_appraisal

    Fee simple value (known in the UK as freehold) – The most complete ownership in real estate, subject in common law countries to the powers reserved to the state (taxation, escheat, eminent domain, and police power) Leased fee value – This is simply the fee simple interest encumbered by a lease. If the lease is at market rent, then the ...

  7. Marriage Value - Wikipedia

    en.wikipedia.org/wiki/Marriage_Value

    For example, a property may have a value of £300,000 if it has a 99 year lease but only be worth 85% of that value if the lease has only 70 years remaining. If the leaseholder with 70 years unexpired is entitled to extend the lease to 99 years or more, they have the opportunity to increase the value of their interest in the property by £45,000.

  8. 99-year lease - Wikipedia

    en.wikipedia.org/wiki/99-year_lease

    Moffat Tunnel – leased to Union Pacific Railroad by the state of Colorado under a 99-year lease until 2025. [5] A lease extension of 25 years was agreed to after the initial 99 years expired. [6] [7] Ontario Highway 407 Express Toll Route – leased to private company by the Ontario provincial government under Premier Mike Harris for C$3.1 ...

  9. Home Improvement Programme - Wikipedia

    en.wikipedia.org/wiki/Home_Improvement_Programme

    Looking forward, HIP II is planned to provide a second round of upgrades to flats that are 60 to 70 years old, ensuring they remain safe and livable throughout their 99-year lease. HIP II will focus on addressing any structural wear and tear that may have developed since the first round of upgrades, as well as incorporating newer technologies ...