#leases
Lease accounting under ASC 842 and IFRS 16, including embedded leases, right-of-use assets, and lease liability measurement
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.
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.
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%.
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.
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 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.
Renewal caps, CPI escalators, holdover penalties, co-tenancy and exclusive-use terms set your real rent for a decade — negotiate them before you sign.
73% of renters say credit reporting would make them pay on time. Compare landlord-led vs. tenant-paid services, costs, and FCRA consent rules.
In the western US, water rights follow priority dates, not deeds — verify decrees before buying land, avoid forfeiture, and lease unused water for income.
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.
Advance rent is taxable the year you receive it; a refundable security deposit is not income until you keep it. The split, the state escrow and interest rules underneath it, and the journal entries that keep both straight.
Subletting unused office space leaves you fully liable on the master lease while making you a landlord to your subtenant — why written landlord consent comes first, how to book sublease income separately from rent expense, and how advance rent, security deposits, and CAM pass-throughs are taxed.
