A lease agreement is a legal contract between an owner or "lessor," and a user or "lessee," for use of some asset. The most common leases are for real estate, for personal or business use; for ...

In practice, the difference between a sales type lease and a direct financing lease is pretty minimal. Both types are considered capital leases, meaning the lessor finances the leased asset but all ...

The Financial Accounting Standards Board voted to modify its leases standard so some companies won’t have to recognize a heavy loss at the beginning of certain types of lease contracts. The change, ...

So you have found the perfect place for your business and it is time to negotiate the lease. Aside from the basics such as term and rent, what should a tenant (Lessee) be looking at in their ...

A master lease is a real estate arrangement where a landlord leases a property to a tenant who then subleases it to other tenants. The tenant who holds the master lease acts as the primary leaseholder ...

Aviva is the Managing Broker of Sonenreich & Co, a third-generation commercial real estate broker, owner and investor in Denver, Colorado. Commercial leases are intimidating. What's an NNN? How about ...

In a land lease situation, the homeowner owns the home but not the land it sits on. Land leases are common for mobile homes ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Thomas J. Brock is a CFA and CPA with more ...

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So you have found the perfect place for your business and it is time to negotiate the lease. Aside from the basics such as term and rent, what should a tenant (lessee) be looking at in their ...