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2. Accounting for leases in the United States - Wikipedia

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

   The present value of the minimum lease payments (MLP) is equal to or greater than 90% of the fair market value of leased property. To understand and apply this criterion, you need familiarize yourself with what is included in the minimum lease payments and how the present value is calculated.

3. Net effective rent - Wikipedia

   en.wikipedia.org/wiki/Net_effective_rent

   To calculate the NER in this case, the present value of all future cash flows is summed, and then divided by the number of periods, and then converted to the same units as the face rent. In the example above, in a five-year lease on a 10,000 square foot area, the tenant will pay 20 x 10000 = $200,000 per month x 60 months = $12,000,000 over the ...

4. Present value - Wikipedia

   en.wikipedia.org/wiki/Present_value

   The present value of a perpetuity can be calculated by taking the limit of the above formula as n approaches infinity. =. Formula (2) can also be found by subtracting from (1) the present value of a perpetuity delayed n periods, or directly by summing the present value of the payments

5. Annuity - Wikipedia

   en.wikipedia.org/wiki/Annuity

   Valuation of life annuities may be performed by calculating the actuarial present value of the future life contingent payments. Life tables are used to calculate the probability that the annuitant lives to each future payment period. Valuation of life annuities also depends on the timing of payments just as with annuities certain, however life ...

6. Minimum lease payments - Wikipedia

   en.wikipedia.org/wiki/Minimum_lease_payments

   Minimum lease payments are rental payments over the lease term including the amount of any bargain purchase option, premium, and any guaranteed residual value and excluding any rental relating to costs to be met by the lessor and any contingent rentals. Leased asset is depreciated in books of lessee over its useful life if lessee intends to ...

7. Time value of money - Wikipedia

   en.wikipedia.org/wiki/Time_value_of_money

   The present value formula is the core formula for the time value of money; each of the other formulas is derived from this formula. For example, the annuity formula is the sum of a series of present value calculations. The present value (PV) formula has four variables, each of which can be solved for by numerical methods: