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2. 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 ...

3. Residual value - Wikipedia

   en.wikipedia.org/wiki/Residual_value

   It represents the amount of value that the owner of an asset can expect to obtain when the asset of its lease or when it reaches the end of its useful life. [1] [2] 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%.

4. Market leasing assumption - Wikipedia

   en.wikipedia.org/wiki/Market_leasing_assumption

   A market leasing assumption (MLA), sometimes known as a speculative rent profile (spec rent) or market rent, is an accounting method used in commercial real estate to produce budget predictions and valuations.

5. Common area maintenance charges - Wikipedia

   en.wikipedia.org/wiki/Common_area_maintenance...

   Uncontrollable CAM charges are taxes, security costs, utilities, and snow removal expenses. All other expenses charged as a CAM charge are considered controllable. In certain leases, CAM charges also consists of administrative and management fees. Administrative fees are a negotiated percentage of all costs of operating and maintaining a property.

6. How Much Does It Cost to Lease a Car?

   www.aol.com/much-does-cost-lease-car-202100151.html

   What Is the Cost to Lease a Car? The average car lease costs $487 per month. In comparison, the average car payment for a new car is $548. This means that it may be cost-effective for many ...

7. Net effective rent - Wikipedia

   en.wikipedia.org/wiki/Net_effective_rent

   To calculate the NER in this case, the present value of all future cash flows is summed, and then divided by the number of periods, and then converted to the same units as the face rent. In the example above, in a five-year lease on a 10,000 square foot area, the tenant will pay 20 x 10000 = $200,000 per month x 60 months = $12,000,000 over the ...

8. How to Negotiate Rent: 6 Tips to Reduce the Cost of Your Lease

   www.aol.com/entertainment/negotiate-rent-6-tips...

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9. MPG Office Trust Completes Lease Extension with Gibson ... - AOL

   www.aol.com/news/2013-01-22-mpg-office-trust...

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