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  2. 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 ...

  3. 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.

  4. Hell or high water clause - Wikipedia

    en.wikipedia.org/wiki/Hell_or_high_water_clause

    It is not very widely used in real estate, and is generally only used in bond leases, which are also referred to as "triple net leases" or "hell or high water leases". [7] [8] Typical triple net leases require tenants to be responsible for paying rent, utilities, maintenance, HVAC expenses, roofing repairs, and even property taxes. Hell or high ...

  5. Finance lease - Wikipedia

    en.wikipedia.org/wiki/Finance_lease

    A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.

  6. Single net lease - Wikipedia

    en.wikipedia.org/wiki/Single_net_lease

    In the real estate industry within the United States a N Lease is one of the less widely utilized net lease structures, in which the tenant takes responsibility for some of the property's real estate expenses in addition to their business' operating expenses, unlike a gross lease. "N" stands for "Net", is pronounced "Single Net" and represents ...

  7. As Interest Rates Continue To Rise, Should You Consider ... - AOL

    www.aol.com/finance/interest-rates-continue-rise...

    The pandemic-induced chip shortage and supply chain issues made it a difficult -- and pricey -- landscape for potential car buyers in recent years. As of Jan. 15, Bloomberg reported that analysts...

  8. Woman Paralyzed by Falling Tree Can Move Again Thanks to ...

    www.aol.com/woman-paralyzed-falling-tree-move...

    Never miss a story — sign up for PEOPLE's free daily newsletter to stay up-to-date on the best of what PEOPLE has to offer, from celebrity news to compelling human interest stories. Read the ...

  9. Bond lease - Wikipedia

    en.wikipedia.org/wiki/Bond_lease

    In United States real estate, a bond lease, also called an absolute triple net lease, true triple net lease or even a hell-or-high-water lease is the most extreme form of the NNN lease, in which the tenant is responsible for every fathomable real estate risk related to the property and is responsible for every single property related expense, even in instances of a material casualty/condemnation.