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  2. Accretion expense - Wikipedia

    en.wikipedia.org/wiki/Accretion_expense

    In accounting, an accretion expense is a periodic expense recognized when updating the present value of a balance sheet liability, which has arisen from a company's obligation to perform a duty in the future, and is being measured by using a discounted cash flows ("DCF") approach. [1] See also Accretion (finance).

  3. Accounting for leases in the United States - Wikipedia

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

    For an operating lease, a liability and a right-of-use asset are set up at lease inception, at the present value of the rents plus any guaranteed residual. To the asset is added any initial direct costs and subtracted any lease incentives (such as a tenant improvement allowance). The liability is amortized using the interest method (like a ...

  4. 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.

  5. Good guy clause - Wikipedia

    en.wikipedia.org/wiki/Good_guy_clause

    The use of a Good Guy Clause allows a renter to be released from liability of the lease if a rental is terminated early, giving tenants less apprehension regarding signing a time bound lease, and satisfying the landlord's worries about reclaiming their space "in the same condition in which they would have been had the lease expired in ...

  6. Lease administration - Wikipedia

    en.wikipedia.org/wiki/Lease_Administration

    A lease of real estate, regardless of the country or state of jurisdiction, fundamentally comprises clauses that define the commercial terms, legal terms and functional terms of the transaction. A Lease Abstract is prepared upon the execution or commencement of the agreement to provide a more simplified, easier to use and shorter reference ...

  7. Waste (law) - Wikipedia

    en.wikipedia.org/wiki/Waste_(law)

    Waste is a term used in property law to describe a cause of action that can be brought in court to address a change in condition of real property brought about by a current tenant that damages or destroys the value of that property.

  8. Acceleration (law) - Wikipedia

    en.wikipedia.org/wiki/Acceleration_(law)

    For lease contracts, without the inclusion of an acceleration clause in a lease, a landlord's right to sue for damages for breach of a lease may accrue on the date the termination date of the lease. With an acceleration clause a landlord may be able to sue for damages when a breach of the lease agreement occurs. [5]

  9. Credit tenant lease - Wikipedia

    en.wikipedia.org/wiki/Credit_tenant_lease

    A credit tenant lease (also known as a "bondable lease") is a method of financing real estate. [1] [2] A "credit tenant lease" is a lease from a landlord to a tenant that carries sufficient guarantees that lenders will perceive the rent cash flows from the lease are as reliable as a corporate bond. This typically requires that the tenant have ...