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the landlord examining sales for percentage rent

What is percentage rent?

Percentage rent is a leasing arrangement commonly used in commercial real estate. In this arrangement, a tenant pays a base right rent along with an

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A Lease Rider

What is a lease rider?

A lease rider, a crucial element for a franchisor, is an addendum to a commercial lease. For franchisors, ensuring their franchisees secure favorable lease terms

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Exercising an option under ASC 842, Deciding if you should exercise an option

Am I Reasonably Certain to Exercise an Option under ASC-842? How to Know

Exercising an option under ASC 842, which is the accounting standard for lease accounting in the United States, depends on various factors. ASC 842 requires organizations to recognize lease assets and liabilities on the balance sheet. This includes guidance on how to account for these leases. How can you be reasonably certain to exercise an option?

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Free Rent Is Not A Free Ride

Free rent, or rent abatement, is common in many commercial office leasing and retail property transactions. Landlords offer free rent to entice tenants to sign

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The CAM Reconciliation Remedy

Common Area Maintenance (CAM) fee recovery from leases can create accounting challenges, causing tenants to lose time and resources during annual reconciliation. Sometimes the recovery can

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