| 摘要 |
A method of financing real estate in a manner that provides advantageous results for all parties to the transaction is provided. A novel method includes using an accrual to achieve advantageous accounting treatment for the parties to the transaction. The transaction may be structured to enable the lessee to achieve operating lease treatment, thereby avoided an adverse impact on the lessee's balance sheet. The transaction may also be structured to achieve leverage lease accounting treatment for the lessor. Certain exemplary embodiments accomplish these and other advantages by requiring the separation of land and building ownership, though certain other exemplary embodiments bypass this requirement. Additionally, certain exemplary embodiments confer these and other advantages to corporations, owners of buildings for rent, and/or developers.
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