How to determine the rent of commercial property management?

Under the operating lease conditions, the rent should consider depreciation expenses, major repair expenses, daily maintenance expenses, interest, insurance premiums, tax losses during the lease period, and handling fees charged by the lessor. If the lease stipulates that the lessee is responsible for the daily maintenance fee, the daily maintenance fee should not be included in the rent.

Under the condition of financial leasing, the rent should consider the purchase price of the leased assets, the interest paid by the lessor and the handling fee charged by the lessor. As for the maintenance fees, insurance premiums, taxes and fees, scrapping risks, etc. of leased assets, the lessee is generally responsible and is not included in the rent. Some rents are not determined in advance, but are calculated on schedule according to some standards agreed by both parties, such as product output and sales volume, machine hours, market interest rate, price index, etc. This method of calculating rent is generally applicable to retail, mining land leasing and enterprise leasing.

Calculation method of rent

1, additional rate method

Additional rate method refers to the method of adding a specific rate to the equipment price or the estimated cost of leased assets to calculate the rent. The specific proportion is determined by operating expenses and expected profits.

2. Annuity law

Annuity method is a rent calculation method based on the present value theory of annuity. That is, the rent of the leased assets in the future lease period is converted into the present value at a certain interest rate, so that the sum of the present values is equal to the estimated cost of the leased assets.

3. Cost recovery method

The cost recovery method refers to the agreement reached by both parties when signing the lease contract, and the principal is recovered in each period according to certain rules, plus the interest receivable is the rent in each period.

4. Calculation method of irregular rent

That is, the rent calculation method with grace period for rent payment. The length of grace period has an impact on the total rent. The specific calculation formula is to add the interest of grace period to the estimated cost, and then calculate the rent for each period by the equal annuity method.

5. Rent calculation method of floating interest rate

During the lease period, the interest rate changes with the market, and the interest rate is different when calculating the rent for each period. The floating interest rate generally adopts Libor (London Interbank Offered Rate) plus a certain spread as the rental interest rate. Generally, Libor interest rate plus interest spread on the start date is used as the interest rate for calculating the first rent, Libor interest rate plus interest spread on the repayment date of the first rent is used as the interest rate for calculating the second rent deposit, and so on, and then the interest rates of subsequent periods are calculated, and then the rents of each period are calculated.