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Chart of Accounts (COA)
A multi-dimensional financial account framework organizing general ledger entries by property, physical unit, and operating expense category.
A Chart of Accounts (COA) in property management is a multi-dimensional financial account framework that organizes every transaction across assets, liabilities, equity, revenues, and operating expenses.
In real estate management systems like AppFolio or Yardi, the COA segments entries by property ID, individual rental unit, and ownership entity to enable consolidated portfolio audits and asset P&L reporting.
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Charges billed to a commercial or residential tenant beyond base rent, including CAM reconciliations, property taxes, insurance, and late fees.
Read definition →Bad Debt Reserve & Delinquency Aging
The accounting methodology categorizing past-due receivables into 30/60/90-day aging buckets and provisioning an allowance for uncollectable rent.
Read definition →Base Year & Gross Up Provision
A commercial lease provision adjusting variable operating expenses to reflect 95-100% occupancy to ensure equitable pass-through billings.
Read definition →CAM Audit Rights & Tenant Expense Objections
Contractual clauses permitting commercial tenants to inspect landlord invoices and ledger records supporting annual CAM true-up charges.
Read definition →CAM Reconciliation
The annual calculation reconciling actual shared building operating expenses against estimated monthly payments billed to commercial tenants.
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