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  2. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    For example, a tenant who writes a rent cheque to a landlord would enter a credit for the bank account on which the cheque is drawn, and a debit in a rent expense account. Similarly, the landlord would enter a credit in the rent income account associated with the tenant and a debit for the bank account where the cheque is deposited.

  3. Accounting for leases in the United States - Wikipedia

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

    Rent Kicker, or Percentage Rent: Common in retail store leases. This is a premium rent payment that the lessor requires and is treated as a period expense. For example, it may be stated in the contract that if sales are over $1,000,000, any excess over this amount will have 2% taken out as a rent kicker. This is not reported as part of the ...

  4. Jeonse - Wikipedia

    en.wikipedia.org/wiki/Jeonse

    Jeonse (English: / ˈ tʃ ʌ n s eɪ / CHUN-say; Korean: 전세; Hanja: 傳貰; Korean pronunciation: [tɕʌn.sʰe]), also known as chŏnse, key money deposit [1] or key money, [2] is a type of lease or deposit common in the South Korean real estate market.

  5. 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 .

  6. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

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

    www.aol.com/housing-horrors-questions-wa-rental...

    Rental fees, common deposit issues Across the state, readers have contacted McClatchy staff about landlords illegally keeping security deposits , raising rent exponentially and taking advantage of ...

  8. Key money - Wikipedia

    en.wikipedia.org/wiki/Key_money

    There are regional variations – in Kantō (Eastern Japan, including Tōkyō), a renewal fee (更新料, kōshinryō) is typically charged at contract renewal, similar to repetition of key money, while in Ōsaka key money is instead deducted from a large security deposit, which is known as shikibiki (敷引き), from "rental deposit" (敷金 ...

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