Real Estate Topics
Open submenu
Your resource for all things Real Estate. Including Legal, Agent & Broker, and Property Rights Issues.
Membership
Open submenu
Whether you’re a new agent or an experienced broker you have access to a wide array of resources designed to help you succeed in today's market.
Research & Statistics
Open submenu
Including home buying and selling, commercial, international, NAR member information, and technology. Use the data to improve your business through knowledge of the latest trends and statistics.
Advocacy
Open submenu
NAR is widely considered one of the most effective advocacy organizations in the country.
Education
Open submenu
NAR and its affiliated Institutes, Societies, and Councils offer a wide selection of real estate training options.
News & Events
Open submenu
Stay current on industry issues with daily news from NAR. Network with other professionals, attend a seminar, and keep up with industry trends through events hosted by NAR.
About NAR
Open submenu
America's largest trade association, representing 1.5 million+ members, including NAR's institutes, societies, and councils, involved in all aspects of the residential and commercial real estate industries.
More
Open submenu

View All
The Facts for REALTORS®
Resources and updates on NAR’s settlement agreement related to broker commissions.
Marketing
Social Media
Sales Tips & Techniques
MLS & Online Listings
View More
Being a Real Estate Professional
Starting Your Career
Being a Broker
Being an Agent
View More
Residential Real Estate
Condominiums
Smart Growth
Vacation, Resort, & 2nd Homes
FHA Programs
View More
Home Inspections
Legal
Arbitration & Dispute Resolution
Fair Housing
Copyright
View More
Commercial Real Estate
Commercial research and other tools for practitioners to succeed in commercial real estate.
More

Right Tools, Right Now
All Membership Benefits
NAR REALTOR Benefits®
Bringing you savings and unique offers on products and services just for REALTORS®.
Directories
Complete listing of state and local associations, MLSs, members, and more.
Dues Information & Payment
Become a Member
As a member, you are the voice for NAR – it is your association and it exists to help you succeed.
Logos and Trademark Rules
Only members of NAR can call themselves a REALTOR®. Learn how to properly use the logo and terms.
Your Membership Account
Review your membership preferences and Code of Ethics training status.

Highlights & News
Get the latest top line research, news, and popular reports.
Housing Statistics
National, regional, and metro-market level housing statistics where data is available.
Research Reports
Research on a wide range of topics of interest to real estate practitioners.
Presentation Slides
Access recent presentations from NAR economists and researchers.
State & Metro Area Data
Affordability, economic, and buyer & seller profile data for areas in which you live and work.
Commercial Research
Analysis of commercial market sectors and commercial-focused issues and trends.
Statistical News Release Schedule

Advocacy Issues & News
Federal Advocacy
From its building located steps away from the U.S. Capitol, NAR advocates for you.
REALTORS® Political Action Committee (RPAC)
Promoting the election of pro-REALTOR® candidates across the United States.
State & Local Advocacy
Resources to foster and harness the grassroots strength of the REALTOR® Party.
REALTOR® Party
A powerful alliance working to protect and promote homeownership and property investment.
Get Involved
Now more than ever, it is critical for REALTORS® across America to come together and speak with one voice.

All Education & Professional Development
All NAR & Affiliate Courses
Continuing education and specialty knowledge can help boost your salary and client base.
Code of Ethics Training
Fulfill your COE training requirement with free courses for new and existing members.
Continuing Education (CE)
Meet the continuing education (CE) requirement in state(s) where you hold a license.
Designations & Certifications
Acknowledging experience and expertise in various real estate specialties, awarded by NAR and its affiliates.
Library & Archives
Offering research services and thousands of print and digital resources.
Commitment to Excellence (C2EX)
Empowers REALTORS® to evaluate, enhance and showcase their highest levels of professionalism.
NAR Academy at Columbia College
Academic opportunities for certificates, associates, bachelor’s, and master’s degrees.

NAR Newsroom
Official news releases from NAR.
REALTOR® Magazine
Blogs
Commentary from NAR experts on technology, staging, placemaking, and real estate trends.
Newsletters
Stay informed on the most important real estate business news and business specialty updates.
NAR NXT, The REALTOR® Experience
REALTORS® Legislative Meetings
AE Institute
C5 Summit
Leadership Week
iOi Summit
Sustainability Summit
All Events

Mission, Vision, and Diversity & Inclusion
Code of Ethics
Leadership & Staff
National, state & local leadership, staff directories, leadership opportunities, and more.
Committee & Liaisons
History
Founded as the National Association of Real Estate Exchanges in 1908.
Affiliated Organizations
Strategic Plan
NAR’s operating values, long-term goals, and DEI strategic plan.
Policies
Governing Documents
Code of Ethics, NAR's Constitution & Bylaws, and model bylaws for state & local associations.
Awards & Grants
Member recognition and special funding, including the REALTORS® Relief Foundation.
NAR's Consumer Outreach

Real Estate Topics
Real Estate Topics
Your resource for all things Real Estate. Including Legal, Agent & Broker, and Property Rights Issues.
View All
- The Facts for REALTORS®
  Resources and updates on NAR’s settlement agreement related to broker commissions.
  Close
- Marketing
  Social Media
  Sales Tips & Techniques
  MLS & Online Listings
  View More
  Close
- Being a Real Estate Professional
  Starting Your Career
  Being a Broker
  Being an Agent
  View More
  Close
- Residential Real Estate
  Condominiums
  Smart Growth
  Vacation, Resort, & 2nd Homes
  FHA Programs
  View More
  Home Inspections
  Close
- Legal
  Arbitration & Dispute Resolution
  Fair Housing
  Copyright
  View More
  Close
- Commercial Real Estate
  Commercial research and other tools for practitioners to succeed in commercial real estate.
  Close
- More
Close
Membership
Providing Membership Value
Whether you’re a new agent or an experienced broker you have access to a wide array of resources designed to help you succeed in today's market.
- All Membership Benefits
- NAR REALTOR Benefits®
  Bringing you savings and unique offers on products and services just for REALTORS®.
  Close
- Directories
  Complete listing of state and local associations, MLSs, members, and more.
  Close
- Dues Information & Payment
- Become a Member
  As a member, you are the voice for NAR – it is your association and it exists to help you succeed.
  Close
- Logos and Trademark Rules
  Only members of NAR can call themselves a REALTOR®. Learn how to properly use the logo and terms.
  Close
- Your Membership Account
  Review your membership preferences and Code of Ethics training status.
  Close
Close
Research & Statistics
Market Behavior
Including home buying and selling, commercial, international, NAR member information, and technology. Use the data to improve your business through knowledge of the latest trends and statistics.
- Highlights & News
  Get the latest top line research, news, and popular reports.
  Close
- Housing Statistics
  National, regional, and metro-market level housing statistics where data is available.
  Close
- Research Reports
  Research on a wide range of topics of interest to real estate practitioners.
  Close
- Presentation Slides
  Access recent presentations from NAR economists and researchers.
  Close
- State & Metro Area Data
  Affordability, economic, and buyer & seller profile data for areas in which you live and work.
  Close
- Commercial Research
  Analysis of commercial market sectors and commercial-focused issues and trends.
  Close
- Statistical News Release Schedule
Close
Advocacy
Representing Your Industry
NAR is widely considered one of the most effective advocacy organizations in the country.
- Advocacy Issues & News
- Federal Advocacy
  From its building located steps away from the U.S. Capitol, NAR advocates for you.
  Close
- REALTORS® Political Action Committee (RPAC)
  Promoting the election of pro-REALTOR® candidates across the United States.
  Close
- State & Local Advocacy
  Resources to foster and harness the grassroots strength of the REALTOR® Party.
  Close
- REALTOR® Party
  A powerful alliance working to protect and promote homeownership and property investment.
  Close
- Get Involved
  Now more than ever, it is critical for REALTORS® across America to come together and speak with one voice.
  Close
Close
Education
Advancing Your Career
NAR and its affiliated Institutes, Societies, and Councils offer a wide selection of real estate training options.
- All Education & Professional Development
- All NAR & Affiliate Courses
  Continuing education and specialty knowledge can help boost your salary and client base.
  Close
- Code of Ethics Training
  Fulfill your COE training requirement with free courses for new and existing members.
  Close
- Continuing Education (CE)
  Meet the continuing education (CE) requirement in state(s) where you hold a license.
  Close
- Designations & Certifications
  Acknowledging experience and expertise in various real estate specialties, awarded by NAR and its affiliates.
  Close
- Library & Archives
  Offering research services and thousands of print and digital resources.
  Close
- Commitment to Excellence (C2EX)
  Empowers REALTORS® to evaluate, enhance and showcase their highest levels of professionalism.
  Close
- NAR Academy at Columbia College
  Academic opportunities for certificates, associates, bachelor’s, and master’s degrees.
  Close
Close
News & Events
News & Events
Stay current on industry issues with daily news from NAR. Network with other professionals, attend a seminar, and keep up with industry trends through events hosted by NAR.
- NAR Newsroom
  Official news releases from NAR.
  Close
- REALTOR® Magazine
- Blogs
  Commentary from NAR experts on technology, staging, placemaking, and real estate trends.
  Close
- Newsletters
  Stay informed on the most important real estate business news and business specialty updates.
  Close
Close
About NAR
Who We Are
America's largest trade association, representing 1.5 million+ members, including NAR's institutes, societies, and councils, involved in all aspects of the residential and commercial real estate industries.
- Mission, Vision, and Diversity & Inclusion
- Code of Ethics
- Leadership & Staff
  National, state & local leadership, staff directories, leadership opportunities, and more.
  Close
- Committee & Liaisons
- History
  Founded as the National Association of Real Estate Exchanges in 1908.
  Close
- Affiliated Organizations
- Strategic Plan
  NAR’s operating values, long-term goals, and DEI strategic plan.
  Close
- Policies
- Governing Documents
  Code of Ethics, NAR's Constitution & Bylaws, and model bylaws for state & local associations.
  Close
- Awards & Grants
  Member recognition and special funding, including the REALTORS® Relief Foundation.
  Close
- NAR's Consumer Outreach
Close
More
Browse by Section
View All
- Top Directories
  Find a Member
  Browse All Directories
  Find an Office
  Find an Association
  NAR Group and Team Directory
  Committees and Directors
  Close
- By Role
  Broker
  Association Executive
  New Member
  Student
  Appraiser
  State & Local Volunteer Leader
  Close
- By Specialty
  Commercial
  Global
  Buyer's Rep
  Senior Market
  Short Sales & Foreclosures
  Land
  Green
  Close
- Multimedia
  Infographics
  Videos
  Quizzes
  Close
Close

Audio: d95a92eb-5665-4f2c-a3db-1a868d76093a

In the April 26, 2011, edition of the commercial podcast, 2011 NAR Treasurer Bill Armstrong reports on three important wins REALTORS® gained recently concerning lease accounting rules, refinancing commercial loans, and the repeal of the 1099 rule.

Issue summary: All About Lease Accounting Rules
Related news: SBA Expands Temporary Refinance Program
Ongoing industry information: Commercial Source

Notice: The information on this page may not be current. The archive is a collection of content previously published on one or more NAR web properties. Archive pages are not updated and may no longer be accurate. Users must independently verify the accuracy and currency of the information found here. The National Association of REALTORS® disclaims all liability for any loss or injury resulting from the use of the information or data found on this page.

April 26, 2011: REALTORS® Make Progress on Lease Accounting Rules

Audio: d95a92eb-5665-4f2c-a3db-1a868d76093a