enow.com Web Search

Search results

1. Results from the WOW.Com Content Network

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. 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:

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. Market leasing assumption - Wikipedia

   en.wikipedia.org/wiki/Market_leasing_assumption

   It is a sort of template, or standardized lease, that is applied to rental units for periods in the future when there is no contracted tenant. The term "market" refers to the idea that these predictions should match average values seen in the wider real estate market, the fair market rent , as opposed to making assumptions based on the existing ...

6. Current Expected Credit Losses - Wikipedia

   en.wikipedia.org/wiki/Current_Expected_Credit_Losses

   The financial crisis of 2007-2008 demonstrated that the then Allowance for Loan and Lease Losses (ALLL) accounting standard/framework did not allow for timely adjustment of reserve levels based on reasonable expectation of future conditions. It relied on losses that were incurred but not realized, i.e., when it was known with some expectation ...

7. Rule of 78s - Wikipedia

   en.wikipedia.org/wiki/Rule_of_78s

   Also known as the "Sum of the Digits" method, the Rule of 78s is a term used in lending that refers to a method of yearly interest calculation. The name comes from the total number of months' interest that is being calculated in a year (the first month is 1 month's interest, whereas the second month contains 2 months' interest, etc.).

8. Step rent - Wikipedia

   en.wikipedia.org/wiki/Step_rent

   Step rent, also known as step-up rent or step-up lease, is a type of additional rent term found in commercial real estate where the rent increases or decreases at defined periods. It is generally used to simplify accounting by separating out the increases due to inflation into a separate row in the accounts .

9. File:Lease Purchase Agreement.pdf - Wikipedia

   en.wikipedia.org/wiki/File:Lease_Purchase...

   You are free: to share – to copy, distribute and transmit the work; to remix – to adapt the work; Under the following conditions: attribution – You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses ...