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Annual percentage rate. Parts of total cost and effective APR for a 12-month, 5% monthly interest, $100 loan paid off in equally sized monthly payments. The term annual percentage rate of charge (APR), [1][2] corresponding sometimes to a nominal APR and sometimes to an effective APR (EAPR), [3] is the interest rate for a whole year (annualized ...
If an operating lease has scheduled changes in rent, normally the rent must be expensed on a straight-line basis over its life, with a deferred liability or asset reported on the balance sheet for the difference between expense and cash outlay. [6] Under a capital lease, the lessee does not record rent as an expense.
Rental agreement. A rental agreement is a contract of rental, usually written, between the owner of a property and a renter who desires to have temporary possession of the property; it is distinguished from a lease, which is more typically for a fixed term. [1] As a minimum, the agreement identifies the parties, the property, the term of the ...
A triple net lease (triple-Net or NNN) is a lease agreement on a property where the tenant or lessee agrees to pay all real estate taxes, building insurance, and maintenance (the three "nets") on the property in addition to any normal fees that are expected under the agreement (rent, utilities, etc.). In such a lease, the tenant or lessee is ...
The South African law of lease is an area of the legal system in South Africa which describes the rules applicable to a contract of lease (or letting and hiring, Lat locatio conductio, Afrik huur en verhuring). [1]: 906 This is broadly defined as a synallagmatic contract between two parties, the lessor and the lessee, in terms of which one, the ...
Lease Audit is a systematic process consisting of the examination of all documents associated with the lease, the measurement of space and the interpretation of lease language. Normally, it is the landlord who overcharged a tenant and the tenant therefore needs to perform a lease audit. Landlords, on the other hand, may also perform a lease ...
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