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  2. Common area maintenance charges - Wikipedia

    en.wikipedia.org/wiki/Common_area_maintenance...

    Uncontrollable CAM charges are taxes, security costs, utilities, and snow removal expenses. All other expenses charged as a CAM charge are considered controllable. In certain leases, CAM charges also consists of administrative and management fees. Administrative fees are a negotiated percentage of all costs of operating and maintaining a property.

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  4. Resort fee - Wikipedia

    en.wikipedia.org/wiki/Resort_fee

    A resort fee, also called a facility fee, [1] a destination fee, [2] an amenity fee, [3] an urban fee, [4] [5] a resort charge, or a hidden hotel booking fee, [6] [7] is an additional fee that a guest is charged by an accommodation provider, usually calculated on a per day basis, in addition to a base room rate. Resort fees originated in North ...

  5. Furniture, fixtures and equipment (accounting) - Wikipedia

    en.wikipedia.org/wiki/Furniture,_fixtures_and...

    Furniture, fixtures, and equipment (or FF&E) (sometimes Furniture, furnishings, and equipment [1] [2]) is an accounting term used in valuing, selling, or liquidating a company or a building. FF&E are movable furniture , fixtures , or other equipment that have no permanent connection to the structure of a building or utilities. [ 3 ]

  6. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    In throughput accounting, the cost accounting aspect of the theory of constraints (TOC), operating expense is the money spent turning inventory into throughput. [4] In TOC, operating expense is limited to costs that vary strictly with the quantity produced, like raw materials and purchased components.

  7. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. [1]

  8. Amenity - Wikipedia

    en.wikipedia.org/wiki/Amenity

    Within the context of environmental economics, an environmental amenity can include access to clean air or clean water, or the quality of any other environmental good that may reduce adverse health effects for residents or increase their economic welfare. [3] Residential real estate can benefit from amenities which, in turn, boost property value.

  9. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.