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2. WAULT - Wikipedia

   en.wikipedia.org/wiki/WAULT

   WAULT, short for weighted average unexpired lease term, is a measurement used in commercial real estate to quickly judge the value of contracted rents in a property, or more commonly, a portfolio of properties.

3. Common area maintenance charges - Wikipedia

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

   Common area maintenance charges (CAM) are one of the net charges billed to tenants in a commercial triple net (NNN) lease, and are paid by tenants to the landlord of a commercial property. A CAM charge is an additional rent, charged on top of base rent, and is mainly composed of maintenance fees for work performed on the common area of a property

4. Public housing in Singapore - Wikipedia

   en.wikipedia.org/wiki/Public_housing_in_Singapore

   In 2009, the HDB introduced the Lease Buyback Scheme, under which the HDB buys a proportion of the housing unit's lease at current resale prices. Additional schemes, such as the Silver Housing Bonus, under which the homeowner moves to a smaller flat, and the two-room Flexi scheme consisting of smaller flats with shorter leases, were introduced ...

5. Housing and Development Board - Wikipedia

   en.wikipedia.org/wiki/Housing_and_Development_Board

   The HDB Hub at Toa Payoh, headquarters of the Housing & Development Board of Singapore. HDB flats in Jurong West. The Housing & Development Board (HDB; often referred to as the Housing Board), is a statutory board under the Ministry of National Development responsible for the public housing in Singapore.

6. 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 ...

7. Build to order (HDB) - Wikipedia

   en.wikipedia.org/wiki/Build_to_order_(HDB)

   Build to order (BTO) is a real estate development scheme enacted by the Housing and Development Board (HDB), a statutory board responsible for Singapore's public housing. First introduced in 2001, it was a flat allocation system that offered flexibility in timing and location for owners buying new public housing in the country.