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Glossary

Land Banking

Land banking is the practice of acquiring and holding land for future development, infrastructure projects, or investment opportunities. Investors and developers often use land banking to capitalize on anticipated growth and increasing property values. Land banking activity is generally financed with a third-party or with a company’s balance sheet.

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Lease Assignment

A lease assignment occurs when a party to the lease transfers its rights and obligations (in full or in part) under a lease agreement to another…

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Leasehold Interest

A leasehold interest represents a tenant’s legal right to occupy and use a property for a specified period under the terms of a lease agreement. Leasehold…

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Long-Term Cash Flow

Long-term cash flow refers to income generated consistently over an extended period. Ground leases and infrastructure agreements often provide predictable long-term cash flow through recurring lease…

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