Operating leases are treated as rental expenses for the lessee, and refer to contracts that permit use, but not ownership, of an asset. Operating leases are accounted for through the recording of periodic payments on the... More »

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A triple net lease is a real estate arrangement in which the tenant pays a portion of the property's operating expenses in addition to a base rent amount. The operating expenses usually include insurance, taxes, utilitie... More »

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The difference between a net lease and a gross lease resides in the party responsible for paying the regular operating costs, notes the Equity Global Management website. Under a net lease, the tenant is responsible for t... More »

A business debt schedule consists of a detailed list of the debt the business has incurred, such as loans, contracts, leases and notes payable, according to Fundera. The business debt schedule typically only includes lon... More »

To calculate a company's operating leverage, take the company's sales and subtract its variable expenses, then take the resulting number and divide it by the company's net operating income. The resulting number will dete... More »

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A contra asset is a negative asset account used in a balance sheet to offset a positive account it is paired with. Businesses use a contra-asset account combined with a paired account to find the net, or book value, of a... More »

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Contractors and subcontractors working on federally funded or assisted contracts that exceed $2,000 use the Davis-Bacon Wage Determination Scale. The Davis-Bacon Wage Determination Scale is used to determine how much con... More »

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