CARRYING VALUE Definition

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CARRYING VALUE, also known as "book value", it is a companys total assets minus intangible assets and liabilities, such as debt.

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NET LEASES, typically, there are three net leases: net lease, double-net lease, and triple-net lease. A net lease is a base rent plus an additional charge for taxes. A double-net lease is a base rent plus an additional charge for taxes and insurance. A triple-net lease is base rent plus an additional charge for taxes, insurance, and common area expenses.

MULTIPLE see PRICE EARNINGS MULTIPLE.

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