和销售挂钩的收入

NO.PZ2023041004000004

问题如下：

Which of the following is most likely accurate regarding Property #2 described in Exhibit 1?

选项：

A.Operating expense risk is borne by the owner.

B.The lease term for the largest tenant is greater than three years.

C.There is a significant amount of percentage rent linked to sales levels.

解释：

The lease term for the anchor tenant is typically longer than the usual 3 to 5 year term for smaller tenants. The data in Exhibit 1 suggest that the operating expenses are passed on to the tenant; the sum of Property Management Fees and Other Operating Expenses equal the Expense Reimbursement Revenue. Also, Other Income is only $15,000 suggesting that there is a minimal amount of percentage rent linked to sales thresholds.

和销售挂钩的收入为什么看 other income 为什么不看gross rent。费用由租户承担又说明什么呢？如何说明租金是否和租户的销售挂钩？

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pzqa35 · 2024年05月07日

嗨，爱思考的PZer你好：

这里我们的跟销售挂钩的租金是放在other income这个科目的，这里写了%rent（percentage rent），就是销售挂钩的rent的意思哈。

费用由租户支付一部分主要是为了判定A选项的哈，这里说的是Operating expense risk全部是由owner去承担，但是租户也是需要支付一定的operating expense说明这个risk租户也要承担一部分，所以A选项是错误的。

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NO.PZ2023041004000004 问题如下 Whiof the following is most likely accurate regarng Property #2 scribein Exhibit 1? A.Operating expense risk is borne the owner. B.The lease term for the largest tenant is greater ththree years. C.There is a significant amount of percentage rent linketo sales levels. The lease term for the anchor tenant is typically longer ththe usu3 to 5 yeterm for smaller tenants. The ta in Exhibit 1 suggest ththe operating expenses are passeon to the tenant; the sum of Property Management Fees anOther Operating Expenses equthe Expense Reimbursement Revenue. Also, Other Income is only $15,000 suggesting ththere is a minimamount of percentage rent linketo sales threshol. 这个题的意思不太懂，可以讲一下嘛

2023-08-18 15:22 1 · 回答

和销售挂钩的收入

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