In the lead up to, and adoption of, the new lease accounting standards, many have looked at short-term leases to manage the impact on corporate balance sheets. However, they may be providing false hope.
In April, the Financial Accounting Standards Board (FASB) provided a Q&A document regarding relief for the rent concessions negotiated from the COVID-19 pandemic. As some of those concessions may be expiring, I’d like to revisit the topic and update some earlier suggestions I made.
1.6 Trillion in Real Estate, but still 1 view on Occupancy? That’s right, trillion, with a “T”.
If you’re tired of “Year in Review” and “Best of 2015” articles, here’s a look forward to a few things coming in 2016.
The emergence of the Single Tenant Net Leased (STNL) marketplace has largely benefitted developers and landlords. This year, however, a number of companies have changed that dynamic.
Corporate tenants have the ability to align their leases with their business plan, but too few exploit this opportunity. Here’s what to look for beyond just the lease term.