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  2. Accounting for leases in the United States - Wikipedia

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

    This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...

  3. General Services Administration - Wikipedia

    en.wikipedia.org/wiki/General_Services...

    The same year, GSA began providing government-wide policy oversight and guidance for federal real property management as a result of an executive order signed by President Ronald Reagan. [ 9 ] In 1986, GSA headquarters, U.S. General Services Administration Building , located at Eighteenth and F Streets, NW, was listed on the National Register ...

  4. Lease administration - Wikipedia

    en.wikipedia.org/wiki/Lease_Administration

    Lease management requires the extraction of key information from the lease agreement document into what is called a Lease Abstract, which is a summary of essential terms of a leasehold agreement of real estate. A lease of real estate, regardless of the country or state of jurisdiction, fundamentally comprises clauses that define the commercial ...

  5. WAULT - Wikipedia

    en.wikipedia.org/wiki/WAULT

    The result is expressed in years. A closely related measure is the WAULT to break, which sums the individual rents to their first break, the point where the tenants can legally leave their lease. The basic definition is also known as WAULT to expiry to make the distinction clear. Depending on the market conditions, one might desire a high or ...

  6. Department of Government Efficiency - Wikipedia

    en.wikipedia.org/wiki/Department_of_Government...

    At the end of January, Musk's group took over the General Services Administration (GSA), which manages federal real estate and technology. Wired magazine reported "an effort to use IT credentials from the Executive Office of the President to access GSA laptops and internal GSA infrastructure".

  7. Enhanced use lease - Wikipedia

    en.wikipedia.org/wiki/Enhanced_use_lease

    Granted a ground lease (the term may vary by agency or project), the developer is able to make improvements to the property which can be leased at market rents to any interested tenants. Under EUL, the U.S. government retains control over the leased property, the EUL developer (lessee) retains a lease interest only.

  8. Lease - Wikipedia

    en.wikipedia.org/wiki/Lease

    A lease is a legal contract, and thus enforceable by all parties under the contract law of the applicable jurisdiction.. In the United States, since it also represents a conveyance of possessory rights to real estate, it is a hybrid sort of contract that involves qualities of a deed.

  9. Market leasing assumption - Wikipedia

    en.wikipedia.org/wiki/Market_leasing_assumption

    A market leasing assumption (MLA), sometimes known as a speculative rent profile (spec rent) or market rent, is an accounting method used in commercial real estate to produce budget predictions and valuations. 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 ...