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  2. Accounting for leases in the United States - Wikipedia

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

    There are two types of security deposits: Nonrefundable security deposits: Deferred by the lessor as unearned revenue; Capitalized by the lessee as a prepaid rent expense until the lessor considers the deposit earned. Refundable security deposits: Treated as a receivable by the lessee; Treated as a liability by the lessor until the deposit is ...

  3. Security deposit - Wikipedia

    en.wikipedia.org/wiki/Security_deposit

    A security deposit is a sum of money held in trust. [ 1 ] In leasing, security deposits, also known as "rent deposits", [ 2 ] are required most often by lessors of automobiles , residential property, and commercial real estate .

  4. Security Deposit Refund: 1 in 4 Renters Don't Get Their ... - AOL

    www.aol.com/news/2013-01-29-security-deposit...

    In California, there are only four reasons why a landlord may withhold a security deposit: to cover unpaid rent, to clean the rental when a tenant moves out, to repair damages caused by the renter ...

  5. Rental agreement - Wikipedia

    en.wikipedia.org/wiki/Rental_agreement

    A typical arrangement for tenancy at will is "first and last month's rent" plus a security deposit. The "last month's rent" is rent that has yet to be earned by the landlord. A rental agreement or lease may include a "rent review" clause which makes provision for the rental amount to be increased, the process for the landlord to provide notice ...

  6. How to Customize a Rental Apartment—and Still Get Your ...

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  7. Your housing horrors questions: What should WA rental ... - AOL

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