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解释

2014-11-04 21:18:33  来源:
【提问内容】

rent kicker-expense


refundable security deposit-an asset


问题:老师,以上两句话该如何理解?


【回复内容】您的问题答复如下:
rent kicker-expense

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,anyexcessoverthisamountwillhave2%takenoutasarentkicker.

refundable security deposit-an asset
可退还的保证金,对于出租方来说这是个负债,对于承租方来说则是一个资产。

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