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  2. Retail leasing - Wikipedia

    en.wikipedia.org/wiki/Retail_Leasing

    A commercial leasing agreement is also called a commercial property, commercial real estate, business, industrial, and office space lease. [1] The individual in ownership of the property to be rented is called the lessor or landlord. [2] The lessee or tenant uses and rents the property owned by the lessor and provides them with monetary ...

  3. Category : Buildings and structures in Lake County, Illinois

    en.wikipedia.org/wiki/Category:Buildings_and...

    Transportation buildings and structures in Lake County, Illinois (2 C, 1 P) Pages in category "Buildings and structures in Lake County, Illinois" The following 29 pages are in this category, out of 29 total.

  4. Commercial property - Wikipedia

    en.wikipedia.org/wiki/Commercial_property

    When space allocated to multiple functions is significant, these buildings can be called multi-use. Local authorities commonly maintain strict regulations on commercial zoning , and have the authority to designate any zoned area as such; a business must be located in a commercial area or area zoned at least partially for commerce.

  5. Net lease - Wikipedia

    en.wikipedia.org/wiki/Net_lease

    The term "net lease" is distinguished from the term "gross lease". In a net lease, the property owner receives the rent "net" after the expenses that are to be passed through to tenants are paid. In a gross lease, the tenant pays a gross amount of rent, which the landlord can use to pay expenses or in any other way as the landlord sees fit.

  6. NNN lease - Wikipedia

    en.wikipedia.org/wiki/NNN_lease

    In commercial real estate leases in the United States, the tenant, rather than the landlord, is usually responsible for real estate taxes, maintenance, and insurance. In a "net lease", in addition to base rent, the tenant or lessee is responsible for paying some or all of the recoverable expenses related to real-estate ownership.

  7. Accounting for leases in the United States - Wikipedia

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

    The distinction between sales-type and direct financing leases has changed: whereas in ASC 840 the test was whether the fair value of the leased asset was different from the lessor's cost or carrying amount (if so, the lease is a sales-type lease), in ASC 842, any lessor lease that meets the lessee finance lease tests (based on rents and ...

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