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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...

    Under an operating lease, the lessee records rent expense over the lease term, and a credit to either cash or rent payable. If an operating lease has scheduled changes in rent, normally the rent must be expensed on a straight-line basis over its life, with a deferred liability or asset reported on the balance sheet for the difference between ...

  4. Net lease - Wikipedia

    en.wikipedia.org/wiki/Net_lease

    A triple net lease (triple-Net or NNN) is a lease agreement on a property where the tenant or lessee agrees to pay all real estate taxes, building insurance, and maintenance (the three "nets") on the property in addition to any normal fees that are expected under the agreement (rent, utilities, etc.). In such a lease, the tenant or lessee is ...

  5. Lease purchase contract - Wikipedia

    en.wikipedia.org/wiki/Lease_purchase_contract

    A Lease-Purchase Contract, also known as a lease purchase agreement or rent-to-own agreement, allows consumers to obtain durable goods or rent-to-own real estate without entering into a standard credit contract. It is a shortened name for a lease with option to purchase contract.

  6. Rent (film) - Wikipedia

    en.wikipedia.org/wiki/Rent_(film)

    Rent is a 2005 American musical drama film directed by Chris Columbus.It is an adaptation of Jonathan Larson's 1996 Broadway musical of the same name, in turn based on the 1896 opera La bohème by Giacomo Puccini, Luigi Illica and Giuseppe Giacosa, which is itself based on the 1851 novel Scenes of Bohemian Life by Henri Murger.

  7. Tenant farmer - Wikipedia

    en.wikipedia.org/wiki/Tenant_farmer

    Tenant farmer on his front porch, south of Muskogee, Oklahoma (1939). A tenant farmer is a person (farmer or farmworker) who resides on land owned by a landlord.Tenant farming is an agricultural production system in which landowners contribute their land and often a measure of operating capital and management, while tenant farmers contribute their labor along with at times varying amounts of ...

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