In another investigation, Oklahoma's State Auditor reported in 2016 that the Gulen foundation operating the Tulsa school had charged US taxpayers $1.2 million in excess rent
between 2012 and 2014.
Including also a minimum loan amount below which excess rent
is swept, the loan structure cushions senior investors from adverse selection.
Roach, MAI, SRA, AI-GRS, is the winner of the 2016 Swango Award for his article, "Is Excess Rent
Intangible?," published in the Spring 2016 issue of The Appraisal Journal.
The working capital that I budgeted for my first year in business was used for excess rent
, landlord capital improvements, tenant build-out costs, and construction overages."
Cardiff and the Vale of Glamorgan have been the biggest losers since 1999 because they have to hand money back to the Treasury that they make in excess rent
Selected findings were as follows: (1) leavers with tenant-based assistance were somewhat more likely to have the most positive employment-related outcomes; (2) regardless of housing assistance status, most of those who left welfare in the third quarter of 1998 did not return to welfare during the follow-up year; and (3) in postexit interviews, assisted leavers were more likely than unassisted leavers to be living in poverty and report experiences of food insecurity and hunger, whereas unassisted leavers were more likely to indicate housing hardships such as excess rent
burden and unmet medical needs.
If properly disclosed on a gift tax return, however, the tax risk will be limited to the excess rent
paid during the three-year statute of limitations period.
But after re-calculating the value of the over-market lease for nearly half the 640,000 square-foot building, and using its own formula to recapitalize what was deemed "excess rent
," the court said the owners did not prove the city had overvalued the property during the six later years.
Market rent $29.00/SF/annum Contract rent $35.00/SF/annum Excess rent
$6.00/SF/annum ($0.5 0/SF/month) Leased area impacted 240,000 SF Adjustment for excess 4% management fee Net excess rent
Roach, MAI, SRA, AI-GRS, for his excellent article, "Is Excess Rent
Intangible?" (Spring 2016).
Hence, the present value of excess rent
Our cover article, "Is Excess Rent
Intangible?" takes an insightful look at the valuation theory underlying intangibles, walking readers through the core concepts and showing their application.