While some businesses can start in a basement, garage, or kitchen, others require commercial property in the beginning. And, many companies outgrow their original location, so they need to look at commercial property. But, should you buy or lease property for your business? There are pros and cons to buying vs. leasing commercial property. Review the benefits and drawbacks before making a decision.

An overview of buying vs. leasing commercial property

Before discussing the pros and cons of commercial property purchases or leases, it’s important to understand the difference.

Lease:租赁是企业主与企业主租用财产的财产所有人或房东之间的合同协议。根据合同，租用该物业的企业主是租户。而且，租户同意为房东定期支付特定时间用于其业务的特定时间。通常，租赁协议包括详细说明该物业的租户和房东责任的条款。一些合同还包括详细说明租户可以和不能对其租赁财产做出的更改的条款。

购买：Buying property means that the business owner owns the property and does not answer to a landlord. Individuals either use their own equity or take out a mortgage loan to purchase the property. When purchasing property, business owners can freely make cosmetic and structural changes to the property to customize it for their needs.

购买商业物业的利弊

许多人已经知道购买房屋的优势和缺点。但是，购买商业物业与购买房屋不同。因此，投资商业房地产的利弊不同于购买房屋。看看购买商业房地产的一些好处和缺点。

优点：

• 控制财产（例如，可以进行结构性更改）
• 价值资产（即财产）可以随着时间的推移增加
• 企业可以收到利息，折旧和非抵押费用的税收减免
• Equity随着时间的流逝
• 财产can be sold or refinanced
• Businesses can lease out unused space to other companies for additional income
• 固定抵押贷款期间的损失an

Cons:

• 更高的前期成本
• 有资格获得贷款的潜在困难
• Higher liabilities for the business (e.g., owners are responsible for possible injuries on the property)
• 潜在的每月费用较高（例如，维护成本）
• Personal liability(e.g., repay business mortgage loans if the business cannot)
• 随着时间的推移，价值的潜在下降，如果您决定出售，则会导致资本损失

租赁商业物业的利弊

Like renting any other property, there are also pros and cons of leasing commercial real estate. Some pros and cons may be similar to renting other property, but there are some notable differences.

优点：

• Fewer upfront costs
• Fixed monthly cost for the duration of the lease agreement
• 如果适用，则无需维护，维护或维修费用
• 全部租赁付款费用的税收减免
• Tax breaks for property insurance, property taxes, utilities, and maintenance, if applicable
• Easier qualifications for leasing the property
• More flexibility with leaving the property
• 租赁到自己选择的谈判机会

Cons:

• Leased property does not appreciate for the tenant
• Cost of rent can increase with each contract renewal
• Tenants cannot sublease unused property to other tenants
• 每月租金可能比抵押贷款昂贵
• No control over the length of the lease
• 可能面临高费用的提前终止条款
• 如果您倒闭以避免罚款，则必须继续支付租金

租用或购买商业物业更好吗？

Now that you know the pros and cons of buying vs. leasing commercial real estate, you may be asking which one is better for you and your business. The answer to that question is: it depends.

您可以考虑购买财产，如果您以下方式：

• 想要将您的一部分财产租给另一个企业。
• Have the cash for a down payment, plus at least six months of mortgage payments.
• 计划对财产进行结构性或化妆品的更改。
• Want to build equity.

Purchasing is more expensive than leasing, so here are a few things you need to have funds for:

• 首付
• Building inspection
• 关闭费用
• 评估费
• 起源费
• 潜在的维修卖方不涵盖

如果您，请考虑租赁商业房地产：

• Do not qualify for business mortgage loans.
• 无法负担首付的费用，再加上六个月的抵押贷款。
• Do not plan to make changes to the leased property.
• Plan to move or want the flexibility to move business locations.

寻找购买商业房地产也比在租赁商业物业中找到商业物业更加困难。权衡租金和购买商业房地产期权的利弊。并且，请考虑在做出最终决定之前将如何影响您的业务。

小型企业管理和商业物业

小型企业管理局（SBA）提供两项购买商业房地产的租赁：7（a）贷款和504贷款。要获得资格，您必须满足贷款的要求。

SBA7（a）贷款为中小企业提供金融援助with special requirements. Your business may be eligible if you:

• 是营利性业务。
• Meet SBA small business guidelines.
• 开展业务或建议在美国或其财产开展业务。
• 拥有合理的投资股权。
• 在申请援助之前，请先使用其他替代财务资源，包括个人资产。
• Demonstrate a need for a loan.
• Plan to use the funds for a sound business purpose.
• 不会违反任何现有的债务对联邦政府。

AnSBA504 loanis a long-term, fixed-rate financing option for up to $5 million. Loans are available through Certified Development Companies (CDCs), which are the SBA’s community-based partners. To be eligible, businesses must meet三个都以下条件：

• 在美国或其财产中成为营利性业务
• 有一个切实的净资产少于$15 million
• 平均净收入为少于$5 million after federal taxes for the two years before applying

联系SBA了解更多信息。

录制租赁与在书中购买商业房地产

Whether you buy or rent commercial property, you must record the transactions in your general ledger.

Recording a lease

记录lease书籍中的交易，为您的帐户图表中的租金付款创建费用帐户。然后，增加租金费用帐户并减少现金帐户。借方增加了费用帐户，积分降低了现金帐户。您的书应该看起来像这样：

日期	Account	Notes	借方	信用
XX/XX/XXXX	租赁费用	Rent payment	X
	现金			X

记录抵押贷款

抵押贷款与租金支付不同，因为您还必须记录贷款的应计利息。

Record the initial loan in your books as an increase in an asset (property) and an increase in liabilities (mortgage loan). To increase your asset account for the property, debit the account. To increase your liability account for the mortgage, credit it.

您的书看起来像这样：

日期	Account	Notes	借方	信用
XX/XX/XXXX	资产s	财产	X
	Mortgage Loan			X

当您支付抵押贷款时，您必须在书籍中记录这些付款。当您付款时，请减少现金帐户和应付抵押帐户。

日期	Account	Notes	借方	信用
XX/XX/XXXX	支付抵押贷款		X
	现金			X

记录购买

Say you have the funds to purchase the property outright without a loan. To record a purchase, you increase your Asset account for the property and decrease your Cash account:

日期	Account	Notes	借方	信用
XX/XX/XXXX	资产	财产purchase	X
	现金			X

This is not intended as legal advice; for more information, please点击这里。