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  2. 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.

  3. 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 ...

  4. Allowance for Loan and Lease Losses - Wikipedia

    en.wikipedia.org/wiki/Allowance_for_Loan_and...

    Some of the general challenges that financial institutions face with regards to the ALLL estimation include the manual, time-intensive nature of the reserve estimation process each month or quarter; producing adequate documentation and disclosures; incorporating new accounting standards and regulations released by FASB and federal regulatory bodies, and increased scrutiny on the assumptions ...

  5. Accounting for leases in the United States - Wikipedia

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

    Over the life of the lease, the interest and depreciation combined will be equal to the rent payments. For both capital and operating leases, a separate footnote to the financial statements discloses the future minimum rental commitments, by year for the next five years, then all remaining years as a group. Other lessee financial accounting issues:

  6. 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.

  7. 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.

  8. Leasehold estate - Wikipedia

    en.wikipedia.org/wiki/Leasehold_estate

    The tenant will then be entitled to take a portion of the condemnation award equal to 25% of the rent due for the remaining four months of the lease—¤1,000, derived from ¤250 per month for four months. A full taking, however, extinguishes the lease and excuses all rent from that point. The tenant will not be entitled to any portion of the ...

  9. Home Improvement Programme - Wikipedia

    en.wikipedia.org/wiki/Home_Improvement_Programme

    To make the decision-making process easier for residents, HDB introduced Augmented Reality (AR) technology through the Mobile@HDB app. This tool allows residents to visualise and virtually place various HIP improvement options, such as grab bars, ramps, and doors, within their flats.

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