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    CAM cap

    The maximum amount for which the tenant pays its share of common area maintenance costs. The owner pays for any CAM expenses exceeding that amount.

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    Buy/rent threshold

    The point at which there is a recognizable shift of expenditure allocations away from owner occupied housing and to the rental housing market (or vice-versa) as a result of changing market conditions.

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    Breakpoint

    The sales threshold over which percentage rent is due. It is calculated by dividing the annual base rent by the negotiated percentage applied to the tenant’s gross sales.

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    Break-even point

    The stage at which an investment produces an income that is just sufficient to cover recurring expenditure. For an investment in real property, the point at which gross income is equal to normal operating expenses, including debt service (the...

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    Basis

    The total amount paid for a property, including equity capital and the amount of debt incurred.

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    Basic employment

    Employment that is considered to be export-oriented or export-driven, associated with activities that generate income from the sales of products and services in markets outside the local economy.

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