Many commercial landlords require that a guarantor secure the obligations and liabilities of a tenant as a prerequisite for entering into a lease. A lease guaranty is a contract between an individual ...

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 ...

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, ...

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 ...

Leasing commercial real estate is a critical step for many business owners, providing the space necessary to operate and grow their businesses. However, commercial leases are more complex than ...

Percentage leases involve paying landlords a portion of tenant profits, commonly in retail. These leases include base rent and excess income shared after a set break-even point. Negotiating a high ...

In response to the ongoing impact of the global pandemic on revenues and business operations, companies are evolving how they prioritize and manage their commercial real estate leases. Many ...

Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...