The precise items that are to be paid by the tenant are usually specified in a written lease. For properties that are leased by more than one tenant, such as a shopping center, the expenses that are "passed through" to the tenants are usually prorated among the tenants based on the size (square footage) of the area occupied by each tenant. The term "Net Lease" is distinguished from the term "Gross Lease". In a net lease, the property owner (known as the "landlord" or "lessor"). These include expenses such as real estate taxes, building insurance, and maintenance (the three 'Nets') on the property from the investor/lessor to the lessee. But they may also have certain tax disadvantages for the lessor. Among other effects, if the lease produces losses, these could be disallowed for their tax benefit due to the transfer of.

real estate commercials

real estate commercials

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