In a Forbes article last year I explained that "over the past three decades, corporations have been increasingly executing sale/leaseback transactions - usually to better allocate capital, but also in many cases to manage residual real estate risk."
Remember that in a sale/leaseback transaction, the owner-occupant of a commercial property sells the asset it owns and occupies by executing a long-term lease with a real estate investor. This structured financing alternative has evolved into an attractive strategy for many corporations to unlock the value of their real estate assets.
Many corporations earn a higher return