Shrews, which are insectivores rather than rodents, are intriguing little animals. They are voracious nocturnal predators with a high metabolic ratesin fact so high that they must hunt and eat frequently or face the real possibility of quickly dying of starvation.
What is a 'Gross Lease'. A gross lease is a type of commercial lease where the landlord pays for the building's property taxes, insurance and maintenance. A gross lease can be modified to meet the needs of a particular building's tenants. For example, a gross lease may require the tenant to pay the utility bills. Next Up.
Sales-type lease accounting. A lease is classified as a sales-type lease by the lessor when the fair value of the leased property at the start of a lease varies from its carrying amount, it involves real estate, and there is a transfer of ownership to the lessee by the end of the lease term.f a lease originally classified as a sales-type lease is renewed and the renewed lease is classified as an operating lease, the lessor should continue to account for the original lease as a sales-type lease, and then account for the renewed lease as an operating lease.