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  2. 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 ...

  3. 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 ...

  4. Concession (contract) - Wikipedia

    en.wikipedia.org/wiki/Concession_(contract)

    Other forms of contracts between public and private entities, namely lease contract and management contract (in the water sector often called by the French term affermage), are closely related but differ from a concession in the rights of the operator and its remuneration. A lease gives a company the right to operate and maintain a public ...

  5. Real estate contract - Wikipedia

    en.wikipedia.org/wiki/Real_estate_contract

    A real estate contract typically does not convey or transfer ownership of real estate by itself. A different document called a deed is used to convey real estate. In a real estate contract, the type of deed to be used to convey the real estate may be specified, such as a warranty deed or a quitclaim deed. If a deed type is not specifically ...

  6. 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 ...

  7. Mortgage seasoning: What is it and what are the requirements?

    www.aol.com/finance/mortgage-seasoning...

    For example, if you sold some investments or borrowed funds from your 401(k), you’d want to show financial statements documenting that you had these assets, the liquadation of them, and the ...