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  2. 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. It is a sort of template, or standardized lease, that is applied to rental units for periods in the future when there is no contracted ...

  3. Income approach - Wikipedia

    en.wikipedia.org/wiki/Income_approach

    For income-producing real estate, the NOI is the net income of the real estate (but not the business interest) plus any interest expense and non-cash items (e.g. -- depreciation) minus a reserve for replacement. The CAP rate may be determined in one of several ways, including market extraction, band-of-investments, or a built-up method.

  4. Accounting for leases in the United States - Wikipedia

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

    At the same time, the asset is depreciated. If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. Over the life of the lease, the interest and depreciation combined will be equal to the rent payments.

  5. Capitalization rate - Wikipedia

    en.wikipedia.org/wiki/Capitalization_rate

    This is done by algebraic manipulation of the formula below: Capital Cost (asset price) = ⁠ Net Operating Income / Capitalization Rate ⁠ For example, in valuing the projected sale price of an apartment building that produced a net operating income of $10,000 last year, if we set a projected capitalization rate at 7%, then the asset value ...

  6. Imputed rent - Wikipedia

    en.wikipedia.org/wiki/Imputed_rent

    In this case, market rents are used to estimate the value to the property owner. Thus, imputed rent offers a way to compare homeowners' and tenants' economic decisions. More formally, in owner-occupancy, the landlord–tenant relationship is short-circuited. Consider a model: two people, A and B, each of whom owns property.

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    mail.aol.com

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  8. Gross rent multiplier - Wikipedia

    en.wikipedia.org/wiki/Gross_Rent_Multiplier

    Gross rent multiplier (GRM) is the ratio of the price of a real estate investment to its annual rental income before accounting for expenses such as property taxes, insurance, and utilities; GRM is the number of years the property would take to pay for itself in gross received rent.

  9. How the four-square method works - AOL

    www.aol.com/finance/american-car-dealers-4...

    Here’s how American car dealers use the '4-square method’ to make big profits off you — and how you can make sure you're paying a fair price for all your vehicle costs Moneywise December 5 ...