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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. Net effective rent - Wikipedia

    en.wikipedia.org/wiki/Net_effective_rent

    To calculate the NER in this case, the present value of all future cash flows is summed, and then divided by the number of periods, and then converted to the same units as the face rent. In the example above, in a five-year lease on a 10,000 square foot area, the tenant will pay 20 x 10000 = $200,000 per month x 60 months = $12,000,000 over the ...

  4. Market leasing assumption - Wikipedia

    en.wikipedia.org/wiki/Market_leasing_assumption

    An MLA often has two "sides" or "legs", with different assumptions. One leg assumes the current tenant renews the lease with a set of given changes (or none), and the other assumes the tenant leaves the unit and a new tenant takes over. In the later case, it is normally assumed the lease terms will revert to market averages.

  5. Accounting for leases in the United States - Wikipedia

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

    If the lessor gives the lessee a cash allowance for improvements, this is treated as a reduction of rent and amortized over the lease term. Lease Bonus: Prepayment for future expenses. Classified as an asset; amortized using the straight-line method over the life of the lease. Rent Kicker, or Percentage Rent: Common in retail store leases.

  6. Retail leasing - Wikipedia

    en.wikipedia.org/wiki/Retail_Leasing

    Retail Lease in Chicago. A retail lease is a legal document outlining the terms under which one party agrees to rent property from another party. A lease guarantees the lessee (the renter) use of an asset and guarantees the lessor (the property owner) regular payments from the lessee for a specified number of months or years.

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  8. Debt service coverage ratio - Wikipedia

    en.wikipedia.org/wiki/Debt_service_coverage_ratio

    In commercial real estate finance, DSCR is the primary measure to determine if a property will be able to sustain its debt based on cash flow. In the late 1990s and early 2000s banks typically required a DSCR of at least 1.2, [ citation needed ] but more aggressive banks would accept lower ratios, a risky practice that contributed to the 2007 ...

  9. AOL Mail for Verizon Customers - AOL Help

    help.aol.com/products/aol-mail-verizon

    AOL Mail welcomes Verizon customers to our safe and delightful email experience!