Sentences with phrase «lease assets»

These factors have heightened interest in medical net lease assets in recent months, executives say.

While more astute investors have always adjusted the financial statements when analyzing the impact of leased assets on a company's financial strength, these changes provide for more consistent comparisons across companies.

If a company is using the operational control approach to establish its organizational boundary, then leased assets would fall within a company's organizational boundary if an operating lease exists.

The new standards change how lease assets are accounted for and presented on the balance sheet and should not impact the decision in the «lease vs. purchase» debate.

Investors who seek out net lease assets because they want to reduce their management oversight should avoid investing in government - occupied assets.

Meanwhile, the first quarter brought somewhat of a selling spree for net lease assets, in terms of the number of properties on the market.

The properties are predominantly single - tenant, triple net lease assets in various cities across the United States.

Other top choices for real estate investing include direct investment in multi-tenant commercial real estate assets at 46 percent, direct investment in net lease assets at 33 percent and investment in publicly - traded REITs at 31 percent.

Yields on net lease assets remain greater than what's on offer through other investment strategies.

According to data from The Boulder Group, retail net lease assets overall reached the average asking cap rate of 6.07 percent during the quarter.

VICI subsequently leased these assets back to Caesars Entertainment.

Proponents of the change contend that it will create uniformity in global accounting standards, and make it easier to compare the financial status of various companies now that they all will be required to include leased assets and liabilities on their balance sheets.

The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016 - 02) that requires companies to recognize operating lease assets and liabilities on the balance sheet.

FCA has $ 46 million in «leased assets held for sale» on its balance sheet.

The equipment finance and leasing assets acquired are fully aligned with CWB's balanced growth strategy, and the acquisition supports continued progress toward strategic objectives for industry and geographic diversification.

This issue is discussed in Appendix F to the Corporate Standard, «Categorizing Emissions from Leased Assets `.

According to the Greenhouse Gas Protocol, upstream categories include: purchased goods and services, capital goods, fuel and energy related activities (not included in scope 1 or scope 2), upstream transportation and distribution, waste generated in operations, business travel, employee commuting and, upstream leased assets.

Downstream activities include: downstream transportation and distribution, processing of sold products, use of sold products, end - of - life treatment of sold products, downstream leased assets, franchises and, investments.

Represented a Canadian bank and affiliated entities in federal litigation asserting commercial tort claims against the originator of securitized lease assets

Glimcher Realty Trust's gross leased assets recently topped 25 million sq. ft., its properties now number 120 and its stock has climbed all the way back from a 1995 downturn...

Event host VTS is a leading leasing an asset management platform for the commercial real estate industry.

FD Stonewater currently has a fund with a Fortune 100 corporate pension to develop new federal government leased assets and acquire existing government leased facilities.

Rahul Sehgal, chief investment office with Inland Private Capital Corp., details how demand remains high for net lease assets even in the face of higher interest rates.

Other top choices for real estate investing include direct investment in multi-tenant commercial real estate assets at 46 percent, direct investment in net lease assets at 33 percent and investment in publicly - traded REITs at 31 percent.

NREI's exclusive research shows net lease assets remain in demand, with few signs of caution for the sector's performance in the near term.

According to data from The Boulder Group, a net lease commercial real estate services firm, retail net lease assets overall reached the average asking cap rate of 6.07 percent during the quarter.

STORE Capital bought the restaurants from O'Charley's Inc. and leased the assets back under long - term triple - net leases.

Geographically, net lease assets in major markets — particularly those in states with no income tax — are generating the most demand from these investors, according to Feeney.

The first quarter of 2017 ended with about $ 11.43 billion in sales involving office, industrial and retail single - tenant net lease assets.

In contrast, operating leases accounting requires no record of debt or the value of the leased asset on a company's balance sheet.

WeWork reports $ 43.7 million of capital - lease assets.

Both the IASB and the FASB have stated that the intent behind these revisions was to improve the transparency related to lease assets.

Both the International Accounting Standards Board (IASB) and the Financial Standards Accounting Board (FASB) have recently issued new accounting standards related to lease assets.

It should be presumed that such a transfer of risks and rewards occurs if at the inception of the lease the present value of the minimum lease payments including any initial payment, amounts to substantially all (normally 90 per cent or more) of the fair value of the leased asset.

In addition, its balance sheet and leverage towards owned versus leased assets is more attractive right now and justifies a higher multiple.

Should the SSA not renew the lease this asset might have to be revalued downward.

Yes, an SMSF can lease an asset of the fund — such as business equipment or machinery — to a related party of the fund.

And the way their triple - net leases work is this: it means the tenant is responsible for net building insurance, net common area maintenance, and net real estate taxes on the leased asset.

Leased assets that fall within a company's organizational boundary should be classified as Scope 1 or 2 (depending on whether they are direct emissions or indirect emissions from electricity), while those that do not fall within a company's organizational boundary should be classified as Scope 3.

Volume is up and investors of all stripes are aggressively chasing net lease assets.

For its part, PrivateBank is looking closely at sponsors and the quality of tenants when lending on net lease assets.

As a result of the slowdown in the first few months of 2017, investment sales volume for net lease assets will likely be the same as last year, notes Solomon Poretsky, executive vice president of organizational development at commercial real estate advisory firm SVN.

In addition, some of the REITs are selling off their net lease assets to take advantage of aggressive pricing, says Blankstein.

Fitness centers, education facilities and specialty medical buildings that emerged as alternative net lease assets a few years ago are showing up in more property portfolios as investors hunt for yield in an...

The investment signals Buffett's confidence not only in Store, but also in net lease properties, says Ralph Cram, president and manager of Envoy Net Lease Partners LLC, a real estate finance company specializing in single - tenant, net leased assets.

USAA Real Estate Co. sold a portfolio of 16 single - tenant net - leased assets to an affiliate of The Inland Real Estate Group of Companies Inc., for an undisclosed price.