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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    Rent Kicker, or Percentage Rent: Common in retail store leases. This is a premium rent payment that the lessor requires and is treated as a period expense. For example, it may be stated in the contract that if sales are over $1,000,000, any excess over this amount will have 2% taken out as a rent kicker. This is not reported as part of the ...

  3. AutoNation - Wikipedia

    en.wikipedia.org/wiki/AutoNation

    AutoNation continued growing by acquiring other companies in the car rental business such as National Car Rental, Spirit Rent-A-Car, Value Rent-A-Car, Snappy Car Rental and more. [9] In 2011, AutoNation was the first auto retailer in the United States to sell a total of 8 million vehicles.

  4. Discounts and allowances - Wikipedia

    en.wikipedia.org/wiki/Discounts_and_allowances

    Trade discounts are given to try to increase the volume of sales being made by the supplier. The discount described as trade rate discount is sometimes called "trade discount". Trade discount is the discount allowed on retail price of a product or something. for e.g. Retail price of a cream is 25 and trade discount is 2% on 25.

  5. Sales taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_the_United...

    (Non-prepared food, including bottled water and pet food, is not subject to the sales tax; however, soda and sports drinks are subject to the sales tax.) A 10% tax is imposed on liquor sold for off premises consumption, 10% on restaurant meals (including carry-out) and rental cars, 18% on parking, and 14.5% on hotel accommodations.

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  7. Gap financing - Wikipedia

    en.wikipedia.org/wiki/Gap_financing

    More specifically, gap financing is subordinated temporary financing paid off when the first mortgagee disburses the full amount due under the first mortgage loan. This is normal in a situation involving a permanent “floor-ceiling loan,” where the borrower does not meet a rent-roll requirement, and the first mortgagee funds only a floor ...

  8. Macy's - Wikipedia

    en.wikipedia.org/wiki/Macy's

    It is the largest department store company by retail sales in the United States as of 2015. Macy's operates with 508 stores in the United States. Its flagship store is located at Herald Square in the New York City borough of Manhattan. The company had 94,000 employees and an annual revenue of 25.3B as of January, 2023.

  9. Private equity real estate - Wikipedia

    en.wikipedia.org/wiki/Private_equity_real_estate

    Stock Market. Super angel. Private equity real estate is a term used in investment finance to refer to a specific subset of the real estate investment asset class. Private equity real estate refers to one of the four quadrants of the real estate capital markets, which include private equity, private debt, public equity and public debt .

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