Triple-Net Leases and CAM Charges: What You Actually Owe Beyond Base Rent
A triple-net lease adds property taxes, insurance, and CAM charges to base rent. Learn how pro rata shares, caps, and the annual true-up work before you sign.
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Leases
Lease accounting under ASC 842 and IFRS 16, including embedded leases, right-of-use assets, and lease liability measurement
Operating vs. Finance Leases Under ASC 842: Classification, ROU Assets, and Lease Liabilities
Meet any one of five ASC 842 tests and your lease is finance, not operating — a choice that front-loads expense and reshapes leverage ratios.
Buying an Existing Franchise Instead of Building One: Transfer Fees, Approvals, and the Lease Clause That Can Kill the Deal
A franchise resale needs franchisor approval, a transfer fee, and a lease assignment to close — verify all three plus the seller's numbers before you sign.
Leasing Your Land to Hunters: Lease Terms, Liability Protection, and Pricing
Hunting leases now pay $8–$50+ per acre a year, but charging for access can void your recreational-use liability shield — write the lease, require insurance.
Buying a Home on Land You Don't Own: A Homebuyer's Guide to Community Land Trusts
A community land trust sells you the house and keeps the land on a 99-year ground lease: a far lower price now, with resale gains capped near 25%.
How to Book a Lease Termination Fee Under ASC 842: The ROU Asset, the Liability, and the Gain or Loss Most Tenants Miss
Under ASC 842, ending a lease early means derecognizing the ROU asset and lease liability and booking the difference — plus the fee — as a gain or loss.
Oyster Farm Bookkeeping: Why Your 10-Year Aquaculture Lease Is a Balance-Sheet Asset
A 10-year oyster lease books as an ASC 842 right-of-use asset; 12-month grow-out costs track by cohort until harvest.
Cash for Keys: How to Structure a Tenant Buyout That Actually Works
Cash for keys pays a tenant to leave voluntarily, often $1,000–$2,500 versus $4,000+ to evict. Here's the agreement, local rules and IRS 1099-MISC.
The Five Lease Clauses That Decide Your Rent for the Next Decade
Renewal caps, CPI escalators, holdover penalties, co-tenancy and exclusive-use terms set your real rent for a decade — negotiate them before you sign.
Should You Report Your Tenants' Rent to the Credit Bureaus? A Landlord's Guide
73% of renters say credit reporting would make them pay on time. Compare landlord-led vs. tenant-paid services, costs, and FCRA consent rules.
You Own the Land — But Do You Own the Water? A Landowner's Guide to Water Rights
In the western US, water rights follow priority dates, not deeds — verify decrees before buying land, avoid forfeiture, and lease unused water for income.
The 8-Week Retail Year: Bookkeeping for Halloween Costume Shops and Seasonal Pop-Up Stores
Americans spent a record $13.1 billion on Halloween in 2025, and seasonal stores capture about a third of it. This guide covers weekly cash forecasting, one-shot inventory buying, prepaid lease amortization, transient-vendor licensing, and stretching eight weeks of revenue across twelve months of bills.