An expected credit loss accounting standard issued by the Financial Accounting Standards Board (FASB) in 2016, which introduced new methodology for estimating allowances for credit ...

The current leased portion of a building or property expressed as a percentage of its total area or units.

An approach to estimating the retail trade area (and sales/revenue potential) for a given establishment or center based on the location of existing customers via point-of-sale info ...

Any space or suite which is physically vacant or “dark”, but for which the tenant is still contractually obligated to pay rent; typically results from a tenant ceasing ...

A contractual clause or series of clauses in a shareholders' agreement or other form of joint venture agreement which determines how disagreements ...

A distribution of Carried Interest in which the GP receives distribution of profits as investments are monetized through refinance or sale.  Gains from investments are not off ...

An investor in a fund that has breached the fund’s constituent documents, namely by failing to make a capital contribution when required pursuant to a capital call notice.

Repairs and similar improvements that normally would have been made to a property but were not made to the property in question, thus increasing the amount of its depreciation.

A company pension plan in which an employee's pension payments are calculated according to length of service and the salary they earned at the time of retirement with a sp ...

A retirement plan in which the employee and/or the employer contribute to the employee’s individual account under the plan; the amount in the account at distribution includes ...