Tenants who are now involved in a sublease of space or an assignment of a lease that includes a COVID deferred rent payment obligation need to consider and clarify their responsibility for that future ...

Generally accepted accounting principles dictate that rent expense should be shown on the financial statements of a business as a consistent amount from month to month. In accounting parlance, that's ...

As retail businesses around the country begin the process of slowly restarting after the COVID-19 shut down, many tenants still find it difficult, if not impossible, to meet their rent and other ...

Deferred rent expense adjusts for uneven payments across a lease term. Monthly financials use a straight-line rent expense, averaging total lease payments. Use of deferred rent accounts balances ...