Page 2 - eBook-Real-estate-leases
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CONTENT
1. Background 3
Services to be provided
2. Overview: real estate leases 4
Most common forms of real estate leases
i. Net Leases or triple net lease
ii. Modified Gross or Base year leases
iii. Gross Leases
3. Separation of Lease & Non-lease Components 5
iv. Practical Expedient
4. Different accounting treatment for property taxes and insurance 5
v. Variable
vi. Fixed
7. Variable Lease Payments 6
8. Initial Direct Costs 7
9. Sale-Leaseback Accounting 7
Business Impact and Implementation Considerations 8
Summary and Next Steps 9
About Bramasol, Inc 10
Copyright © 2018 Bramasol Inc. www.bramasol.com 2
