Rental Payments

Ijarah wa Iktina
An Islamic finance concept where leasing agreements transition into ownership upon repayment of the rental payments.
Net Investment in a Lease
Understanding the net investment in a lease involves considering the total amount of funds that a lessor has invested in a leased asset. This includes the cost of the asset, received grants, rental payments, taxation implications, residual values, and various interest payments and receipts.
Net Leasable Area (NLA)
In commercial real estate, Net Leasable Area (NLA) refers to the portion of a building or project that can be leased to tenants, excluding common areas and spaces dedicated to building operations.

Accounting Terms Lexicon

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