Field notes
Short pieces on lease accounting decisions that show up in Taiwan property close files.
Reading a Taiwan commercial lease for accounting purposes
Which clauses drive the numbers on your books—and which ones only matter when a dispute appears.
When variable rent breaks the monthly accrual
Turnover rents and service-charge true-ups create timing gaps. Here is a practical way to keep accruals honest without overcomplicating the close.
Preparing lease schedules before fieldwork begins
A short checklist for finance teams who want fewer follow-up emails once the auditors arrive.
Deposit registers that survive tenant turnover
Tenant exits expose weak deposit tracking. A few field habits keep the register usable when money must move.