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Commonly Asked Questions about Residential Lease Disclosures

Disclosure of certain information in the lease. You must provide the tenant with additional information, such as security deposit refunds, electric service interruption, right to repairs, late fees, and parking and towing rules.
Final answer: The lease agreement for a vehicle may include disclosures such as amount due at signing, itemization of gross capitalized cost, payment calculation, insurance, purchase options, and penalties.
The Act requires that certain lease costs and terms be disclosed, imposes limitations on the size of penalties for delinquency or default and on the size of residual liabilities, and requires certain disclosures in lease advertising.
A lessor shall disclose a maturity analysis of its lease receivables, showing the undiscounted cash flows to be received on an annual basis for a minimum of each of the first five years and a total of the amounts for the remaining years.
Qualitative Disclosures required by ASC 842 A General Description Of Those Leases. The Basis and Terms and Conditions on Which Variable Lease Payments Are Determined. The Existence And Terms And Conditions Of Options To Extend Or Terminate The Lease. The Existence and Terms and Conditions of Residual Value Guarantees.
ASC 842 requires sublease income to be separately disclosed by the lessee on a gross basis. This means it must not be net off with the lease expense incurred on that lease (finance or operating) by the lessee.
All of the following are disclosures required of the lessor except: total contingent rentals included in income for each period for which an income statement is presented.
In all new leases, or when the tenant requests it upon renewal, California landlords must provide in writing their full name, phone number, and address. They must also include information on how the tenant is to pay rent. Landlords must provide contact information on any new owner or manager of the rental.