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Commencement of Lease Term (1)
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End of Lease Term (2)
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Category Archives: Lease Audit
Florida Tenants – Beware of Double Tax on Tenant Electric Charges
As you’ll soon be receiving Operating Expense reconciliation statements, we wanted to bring to your attention a frequently overlooked sales tax charge on electric. Florida, as you may recall, imposes a sales tax on rent. Most leases provide that the … Continue reading
Filed under: Electricity, Lease Audit, Pass-throughs
Tagged florida office electric charges, florida office tenants, florida sales tax on electric, tenant electric, utilities
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Proposed Lease Accounting Changes: What It Means To Tenants
Responding to the need for greater transparency in financial markets in the post-Enron era, a new accounting standard is being presented requiring tenants (both public and private companies) to recognize the current and future value of all leases on their … Continue reading
Filed under: Lease Audit, Pre-lease Issues
Tagged Capital Lease, Exposure Draft, FASB, FASB Statement 13, IASB, Lease Accounting, Lease Accounting Change, Operating Lease
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