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Attracting the First Round of Institutional Capital – Series A
Feb 12, 2015
Venture capitalists are professional investors who invest for a living and their main goal is to make money for their limited partners. The first round of institutional capital is called a Series A round. Information on contacting a venture capital firm and venture capital expectations for a Series A round.
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Aug 10, 2015
Wondering whether traditional media, such as print media, remains a useful and effective tool for companies to spend money on. Companies continue to debate how to allocate their dollars between print and digital media. A look at digital media and the future of print.
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Defeasance of Debt in a Real Estate Transaction
Oct 25, 2022
Upon sale of a property collateralized with debt, prepayment of that debt with cash is not always the borrower’s most favorable option -- especially when dealing with a fixed-rate loan, often encumbered with prepayment fees. One alternative to cash prepayment is defeasance.
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How to Adopt the New Lease Standard for Private Companies
Mar 13, 2024
A primer of considerations for private companies who are now required to adopt ASC 842 Leases.
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Commercial Real Estate Is Facing a Triple Threat: Interest Rates, Inflation, and Recession
Sep 8, 2022
The first of a series addressing the changing real estate investment and operating environment driven by economic factors rather than supply and demand.
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Sale-Leaseback Transactions Under the New Accounting Standards
Aug 26, 2022
With the adoption of two new accounting standards, FASB ASC Topic 606, Revenue from Contracts with Customer and FASB ASC Topic 842, Leases, those who want to take advantage of the benefits of a sale-leaseback need to pay close attention in order to structure the transaction successfully.
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Commercial Real Estate Mid-Year 2022: The Big Slowdown
Jul 14, 2022
Distress in commercial real estate markets typically develops gradually, then suddenly – yet the magnitude and unpredictability of recent change has resulted in a riskier investment market for all asset classes and the accompanying requirement for higher risk adjusted returns.
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Jul 7, 2022
Borrowing money against appreciated assets and taking the money for personal expenses or other business investments can be a useful tax planning tool – yet there are tax complexities and potentially non-deductible interest expenses of which you should be aware.
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ADS Depreciation: The Lesser of Two Evils?
Jul 5, 2022
Real estate companies may be put in the position that they must determine the lesser of two evils and choose if they want to limit their interest deduction or their depreciation deduction. The election cannot be taken lightly since it is irrevocable, and these companies will have to spend considerable resources predicting future interest costs and capital improvements.
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ASC Topic 606: Contract Assets and Liabilities for the Construction Industry
Jan 29, 2024
The Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers (ASC 606) has brought with it new qualitative and quantitative disclosure requirements for entities issuing financial statements. Learn the specific impacts to the construction industry and how correct classification under this new code may impact performance metrics, debt covenants, borrowing base determinations, or financial ratios included in the company’s financial instruments.
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Preparing for Emergencies on a Personal Level
Mar 3, 2022
For real estate family businesses, where the personal ownership of the assets and the running of the business are particularly intertwined, thorough pre-emergency planning takes on greater urgency. This article discusses the creation of a desk plan, a file you create for close family members and business associates in the event of an emergency.
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Post-Pandemic Planning: A Guide for Real Estate Family Businesses
Mar 3, 2022
A look at both real estate trends and family dynamics as the industry begins to emerge from the pandemic.
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What You Need to Know About Revenue Recognition for Real Estate Companies
Mar 2, 2022
Determining revenue recognition for a real estate company, don’t overlook other tenant-related revenues within the lease agreement such as common area maintenance (“CAM”) or other reimbursements of property operating expenses (“OPEX”).
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Cybersecurity Within Your Family Office
Feb 22, 2022
A look at the reasons why cybersecurity is a growing concern for family offices, as well as six steps you can take to mitigate cybersecurity risk.
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Commercial Real Estate 2022 Outlook: Fixing on the Horizon to Navigate Through Change
Feb 1, 2022
Our annual summary of key trends real estate investors should consider in the coming year, including drivers of demand and how they may impact specific property types and markets.
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The Great Resignation and its Impact on the Real Estate and Construction Industries
Jan 26, 2022
This articles features an examination of how the number of American workers leaving their jobs for opportunities at other companies, to work for themselves, or because they’ve decided just not to work at all has been rising, a trend expedited by the COVID-19 pandemic and has coined “The Great Resignation.”
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Analyzing Settlement Sheets in Real Estate Transactions
Jan 17, 2022
This article how the negotiated price and reimbursement of all these items are memorialized on a settlement sheet at the purchase date.
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4 Lessons Learned from ASC 606 Adoption for Homebuilders
Dec 7, 2021
This article features insight into important considerations for homebuilders under ASC 606, Revenue from Contracts with Customers.
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Quantifying Value Destruction in Regional Malls
Oct 27, 2021
Retail property owners are celebrating recent increases in foot traffic and sales as consumers begin to head back to stores. But not all segments of the retail sector are performing equally -- many regional malls continue to struggle as shifts in consumer behavior and the pandemic have together caused tenant bankruptcies and store closings.
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A Starter’s Guide for Real Estate Controllers
Sep 20, 2021
This article offers a look at the duties of a controller in a real estate enterprise, including their responsibility to effectively manage the entity’s accounting records, produce financial reports, and coordinate all accounting functions.