SECOND AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT. THE CITY OF BURBANK, a municipal corporation

Size: px
Start display at page:

Download "SECOND AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT. THE CITY OF BURBANK, a municipal corporation"

Transcription

1 SECOND AMENDMENT TO PROFESSIONAL SERVICES AGREEMENT DATE: August 22, 2016 PARTIES: "CLIENT" THE CITY OF BURBANK, a municipal corporation Designated Official: Name: Patrick Prescott Title: Community Development Director Telephone: (818) Mailing Address: 275 E. Olive Avenue P. O. Box 6459 Burbank, CA "CONSULTANT" Economic & Planning Systems, Inc. Representative: Name: Jason Moody Title: Principal Telephone: (510) Mailing Address: One Kaiser Plaza, Suite 1410 Oakland, CA TERM: Original Commencement date: September 24, 2014 Original Completion date: September 24, st Amended Completion date: September 24, nd Amended Completion date: September 24, 2017 COST OF SERVICE: Original Cost of Service: $139, st Amendment to Cost of Service: No Change 2 nd Amendment to Cost of Service: $25, Revised Cost of Service: $164, THIS AMENDMENT TO THE AGREEMENT MUST BE EXECUTED BY THE CONSULTANT OR ITS REPRESENTATIVE AND THEN APPROVED AS TO FORM BY THE CITY ATTORNEY BEFORE THIS AGREEMENT MAY BE EXECUTED ON BEHALF OF THE CITY OF BURBANK.

2 1.0 Amendment. Client and Consultant entered into a written agreement dated September 23, 2014, for Consultant to provide a development impact fee update and nexus study. On August 17, 2015, Client and Consultant agreed to amend the Agreement in order to extend the completion date to September 24, Now, Client and Consultant desire to amend the Agreement in order to increase the cost of service by $25, and extend the completion date to September 24, Services. Consultant, as an independent Contractor agrees to perform during the term of this Agreement, each and every service set forth on the "Scope of Services" attached hereto as Exhibit A-2. The initiation of Service by the Consultant will commence upon receipt of a written notice from the Designated Official authorizing Consultant to proceed, and only to the extent of such authorization. The services of the Consultant shall include the making of all investigations, studies, and analysis required by the conditions involved in each request of the Designated Official. 3.0 Compensation. The Client shall pay the services of Consultant on a fixed-price-basis as indicated on the Schedule of Compensation set forth in Exhibit B Ratification of Professional Services Agreement. All other provisions of the Agreement dated September 23, 2014, up to and including the first Amendment, not inconsistent with this Amendment shall remain in full force and effect. In recognition of the obligations stated in this Amendment, the parties have executed this Agreement on the date indicated above. "CONSULTANT" Signature Name (please print) Title ATTEST: Office of the City Clerk By: Signature Name (please print) Title "CLIENT" Signature Patrick Prescott Name (please print) Community Development Director Title Approved as to Form Office of the City Attorney By: Signature Name (please print) Title

3 EXHIBIT A-2 SCOPE OF SERVICES Consultant to conduct an affordable housing nexus study to establish the nexus between the development of market-rate ownership, rental housing, and non-residential projects and the demand for affordable housing units. The nexus study will help establish an affordable housing fee to be assessed to new developments that occur in the City. Specific tasks include: Task 1: Project Initiation Consultant will participate in a project initiation work session with City staff to refine the technical work program, data requirements, and the schedule for project deliverables, as necessary. Consultant to engage the City Attorney or other legal advisors to gain their input and assure their comfort with the proposed approach. During the initiation work session, the group will discuss the history of the current affordable housing policies, the successes and challenges of its implementation to date, and potential approaches to amending current requirements. In addition, Consultant will discuss the methodologies Consultant has used in recent assignments for other jurisdictions and the linkage of the affordable housing fee nexus to the broader ongoing development impact fee update effort being conducted by the City under separate contract. Consultant will list the desired data requirements and City will help provide available data and information and policy direction necessary for the affordability analysis. Task 2: Residential Nexus Analysis Consultant will provide analysis of the nexus between development of market-rate ownership and rental housing and the demand for affordable housing units. For each tenure type, the process involves three general steps, as described below. Step 1: Compute Demand for Affordable Housing Generated by Market Rate Units The first step is to estimate the impact that the addition of market-rate housing has on job creation and household formation. Using data regarding consumer expenditure patterns and wage levels for specific types of business, Consultant will estimate the demand for local goods and services generated by the addition of market-rate housing and its occupants, convert that demand to a number for local jobs and worker households, and estimate the proportion who cannot afford market-rate housing. These figures are driven by the incomes of the households occupying the market-rate housing the higher the cost of the housing, the higher the occupants income, and the more spending and job creation is expected. Consultant will calculate impacts for a range of unit types and/or price levels to illustrate these effects. Step 2: Estimate Affordability Gap Analysis The second step is to determine whether and how much subsidy is required to provide new housing units for worker households of various income levels (e.g., moderate, low, and very low). Determination of a required subsidy amount involves an estimation of the costs of development (construction, land, fees, required financial returns, etc.), as well as an estimation of the unit values based on the prices at which the units are affordable to income-qualified households. Consultant will provide detailed initial assumptions and calculations to City staff for

4 review and comment and make adjustments as appropriate. If further vetting or corroboration is desired, Consultant will work with the City to identify appropriate participants (for-profit and nonprofit developers, etc.) to review the development cost and value assumptions and calculations. Following these initial discussions and further consultation with City staff, Consultant will make adjustments to the assumptions and calculations as may be appropriate. The subsidy or financing gap equals the difference between development costs and unit values under allowable rents. Step 3: Compute Impact Fee per Market Rate Unit The third step is to calculate the aggregate subsidy required to produce housing affordable and appropriate for those new worker households and allocate that aggregate subsidy back to the market-rate project driving that demand. Consultant will calculate a technically derived amount for the maximum justifiable impact fee, consistent with this nexus logic. The results will include different nexus-based fees for housing units at various sizes or price levels because the household spending and job creation associated with such households will vary by their income, as represented by price levels. Consultant will also illustrate the equivalent number of units required at different income levels, which may be used as a standard for allowing developers to address their impacts through provision of units on site rather than payment of the impact fee. It is likely that the nexus-based impacts and resulting impact fees or unit requirements will be different than the City s current or past requirements. Consultant will present the results of the nexus analysis in draft reports for City staff review. Upon receipt of comments from City staff and stakeholders, Consultant will issue revised versions of the reports for initial public workshops and hearings, and will provide final versions for City adoption. Task 3: Commercial Linkage Nexus Analysis The nexus (i.e., linkage) between new non-residential development and the demand for affordable housing will be derived by preparing employment density and compensation estimates of future employees for several non-residential land use types (e.g., retail, office, industrial, lodging, etc.). New household formation resulting from new employment will be categorized by income category (moderate, low, very low) to estimate total housing demand. These calculations include consideration of local trends in household formation (e.g., size and location of household formation). The demand by land use category will be converted into a fee, on a per-buildingsquare-foot basis, based on the affordability gap calculations. Consultant is aware of the potential double-counting of income-qualified households generated by residential and non-residential uses. For example, the same grocery store worker who needs affordable housing may be represented in the residential nexus studies, as well as the non-residential nexus study. Consultant will discuss options for reconciling these double-counting issues through implementation of the fee program for different uses. Consultant will prepare a draft report summarizing the results of the non-residential nexus impact analysis. After incorporating City staff comments, Consultant will issue a revised report for purposes of the public hearing process. Consultant will prepare a final report for City adoption.

5 Task 4: Meetings and Presentations Consultant will work with the City staff to develop meeting/presentation materials that offer an easily understood synopsis of the technical analysis and summary of the primary policy issues. Consultant will endeavor to coordinate any on-site meetings or presentations with those being conducted as part of the broader comprehensive fee update.

6 EXHIBIT B-2 SCHEDULE OF COMPENSATION The fee schedule for Consultant services shall be on a not-to-exceed basis as defined in this Exhibit B. The following hourly rates shall apply by position: Principal: $260 per hour Project Manager: $205 per hour Research Analyst: $125 per hour Production Staff: $85 per hour Reimbursable expenses include travel costs, meals, shipping, printing, and data acquisition.

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

CITY OF BELMONT INCLUSIONARY ZONING AND IMPACT FEES

CITY OF BELMONT INCLUSIONARY ZONING AND IMPACT FEES CITY OF BELMONT INCLUSIONARY ZONING AND IMPACT FEES City Council Hearing January 10, 2017 TONIGHT S MEETING Actions to Date Recap Inclusionary Zoning Ordinance Recap Nexus Study and Impact Fee Results

More information

City of Salinas Nexus Studies Overview and Summary February 2016

City of Salinas Nexus Studies Overview and Summary February 2016 City of Salinas Nexus Studies Overview and Summary February 2016 1) Introduction The City of Salinas is looking at ways to increase the supply of affordable housing in Salinas. The City already has a successful

More information

Impact Fee Nexus & Economic Feasibility Study

Impact Fee Nexus & Economic Feasibility Study Impact Fee Nexus & Economic Feasibility Study Stakeholder Working Group December 10, 2015 Urban Economics Agenda Follow Up From Last Meeting Proposals Presentation Proposals Discussion Wrap Up 1 Oakland

More information

COMMUNITY DEVELOPMENT DEPARTMENT

COMMUNITY DEVELOPMENT DEPARTMENT AGENDA ITEM I-1 COMMUNITY DEVELOPMENT DEPARTMENT Council Meeting Date: June 3, 2014 Agenda Item #: I-1 INFORMATIONAL ITEM: Update on Multi-City Affordable Housing Nexus Study and Impact Fee Feasibility

More information

Impact Fee Nexus & Economic Feasibility Study

Impact Fee Nexus & Economic Feasibility Study Impact Fee Nexus & Economic Feasibility Study Stakeholder Working Group November 12, 2015 Urban Economics Oakland Impact Fee Stakeholder Working Group November 12, 2015 INTRODUCTIONS 1 Agenda Introductions

More information

OAKLAND AFFORDABLE HOUSING IMPACT FEE NEXUS ANALYSIS

OAKLAND AFFORDABLE HOUSING IMPACT FEE NEXUS ANALYSIS OAKLAND AFFORDABLE HOUSING IMPACT FEE NEXUS ANALYSIS Prepared for CITY OF OAKLAND This Report Prepared by VERNAZZA WOLFE ASSOCIATES, INC. and HAUSRATH ECONOMICS GROUP March 10, 2016 1212 BROADWAY, SUITE

More information

HOUSING IMPACT FEE NEXUS STUDY

HOUSING IMPACT FEE NEXUS STUDY HOUSING IMPACT FEE NEXUS STUDY SUBMITTED TO City of Salinas January 2016 Prepared by VERNAZZA WOLFE ASSOCIATES, INC. www.vernazzawolfe.com 2909 Shasta Road Tel: (510) 548-8229 Berkeley, California 94708

More information

Fort Collins Housing Affordability Policy Study Stakeholder Workshop #1

Fort Collins Housing Affordability Policy Study Stakeholder Workshop #1 Fort Collins Housing Affordability Policy Study Stakeholder Workshop #1 Presented by: Dan Guimond, Principal David Schwartz, Senior Associate Economic & Planning Systems Don Elliott, Principal Clarion

More information

DRAFT REPORT. Residential Impact Fee Nexus Study. June prepared for: Foster City VWA. Vernazza Wolfe Associates, Inc.

DRAFT REPORT. Residential Impact Fee Nexus Study. June prepared for: Foster City VWA. Vernazza Wolfe Associates, Inc. DRAFT REPORT Residential Impact Fee Nexus Study June 2015 prepared for: Foster City VWA Vernazza Wolfe Associates, Inc. Table of Contents I. EXECUTIVE SUMMARY... 4 Introduction... 4 Background... 4 Report

More information

CITY OF OAKLAND COUNCIL AGENDA REPORT

CITY OF OAKLAND COUNCIL AGENDA REPORT CITY OF OAKLAND COUNCIL AGENDA REPORT TO: Office of the City Manager ATTN: Robert C. Bobb FROM: Community and Economic Development Agency DATE: July 23, 2002 RE: AN ORDINANCE AMENDING THE OAKLAND MUNICIPAL

More information

ATTACHMENT B DRAFT NON-RESIDENTIAL NEXUS ANALYSIS. Prepared for City of Sonoma. Prepared by: Keyser Marston Associates, Inc.

ATTACHMENT B DRAFT NON-RESIDENTIAL NEXUS ANALYSIS. Prepared for City of Sonoma. Prepared by: Keyser Marston Associates, Inc. ATTACHMENT B DRAFT NON-RESIDENTIAL NEXUS ANALYSIS Prepared for City of Sonoma Prepared by: Keyser Marston Associates, Inc. February 2018 TABLE OF CONTENTS I. INTRODUCTION... 1 Purpose... 1 Analysis Scope...

More information

Nonresidential Development Housing Linkage Fee Nexus Study

Nonresidential Development Housing Linkage Fee Nexus Study Administrative Draft Report Nonresidential Development Housing Linkage Fee Nexus Study Prepared for: City of Walnut Creek Prepared by: Economic & Planning Systems, Inc. March 22, 2016 EPS #151080 Table

More information

2018 HOUSING NEEDS ASSESSMENT

2018 HOUSING NEEDS ASSESSMENT REQUEST FOR PROPOSALS 2018 HOUSING NEEDS ASSESSMENT Upper Arkansas Area Council of Governments 3224-A Independence Road Cañon City, Colorado 81212 The Upper Arkansas Area Council of Governments (UAACOG),

More information

El Cerrito Affordable Housing Strategy City Council Presentation August 15, 2017

El Cerrito Affordable Housing Strategy City Council Presentation August 15, 2017 El Cerrito Affordable Housing Strategy City Council Presentation August 15, 2017 1 Overview of Tonight s Agenda Project Overview Affordable Housing Strategies Closing 2 PROJECT OVERVIEW 3 What is the Affordable

More information

OAKLAND CITY COUNCIL

OAKLAND CITY COUNCIL REVISED 7/23/2002 APPROVED AS TO FORM AND LEGALITY: DEPUTY CITY ATTORNEY OAKLAND CITY COUNCIL ORDINANCE NO. 12442 C.M.S. AN ORDINANCE AMENDING THE OAKLAND MUNICIPAL CODE TO ESTABLISH A JOBS/HOUSING IMPACT

More information

JOBS HOUSING NEXUS ANALYSIS

JOBS HOUSING NEXUS ANALYSIS APPENDIX E EXECUTIVE SUMMARY JOBS HOUSING NEXUS ANALYSIS Jobs Housing Nexus Analysis Report Prepared for the City of San Mateo Prepared by Kayesr Marston Associates, Inc. February 2003 EXECUTIVE SUMMARY

More information

MPEEM The New and Improved Residual Technique of Reserve Valuation

MPEEM The New and Improved Residual Technique of Reserve Valuation MPEEM The New and Improved Residual Technique of Reserve Valuation Prepared by Alan K. Stagg, PG, CMA Stagg Resource Consultants, Inc. Cross Lanes, West Virginia ABSTRACT The residual technique of reserve

More information

Consultant Team. Today s Meeting 5/7/2015. San Mateo County Multi City Nexus and Feasibility Studies

Consultant Team. Today s Meeting 5/7/2015. San Mateo County Multi City Nexus and Feasibility Studies ` ` 5/7/2015 San Mateo County Multi City Nexus and Feasibility Studies ` Sujata Srivastava, Strategic Economics Marian Wolfe, Vernazza Wolfe Associates, Inc. Stakeholder Meeting Foster City, CA April 30,

More information

Terms of Reference for the Regional Housing Affordability Strategy

Terms of Reference for the Regional Housing Affordability Strategy Terms of Reference for the Regional Housing Affordability Strategy Prepared by: CRD Regional Planning Services September, 2001 Purpose The Capital Region is one of the most expensive housing markets in

More information

Policy Issues Regarding a Potential Non-Residential Affordable Housing Linkage Fee Program for Broward County

Policy Issues Regarding a Potential Non-Residential Affordable Housing Linkage Fee Program for Broward County Policy Issues Regarding a Potential Non-Residential Affordable Housing Linkage Fee Program for Broward County Prepared by Broward County Environmental Protection and Growth Management Department November

More information

R E Q U E S T F O R P R O P O S A L S

R E Q U E S T F O R P R O P O S A L S P.O. Box 3209, Houghton, 2041 Block A, Riviera Office Park, 6-10 Riviera Road, Riviera R E Q U E S T F O R P R O P O S A L S M A R K E T S U R V E Y T O I N F O R M R E S I D E N T I A L H O U S I N G

More information

COUNTY OF SONOMA PERMIT AND RESOURCE MANAGEMENT DEPARTMENT 2550 Ventura Avenue, Santa Rosa, CA (707) FAX (707)

COUNTY OF SONOMA PERMIT AND RESOURCE MANAGEMENT DEPARTMENT 2550 Ventura Avenue, Santa Rosa, CA (707) FAX (707) COUNTY OF SONOMA PERMIT AND RESOURCE MANAGEMENT DEPARTMENT 2550 Ventura Avenue, Santa Rosa, CA 95403 (707) 565-1900 FAX (707) 565-1103 MEMO Date:, 1:05 p.m. To: Sonoma County Planning Commission From:

More information

PURSUANT TO AB 1484 AND AS DESCRIBED IN SECTION TO THE CALIFORNIA HEALTH AND SAFETY CODE

PURSUANT TO AB 1484 AND AS DESCRIBED IN SECTION TO THE CALIFORNIA HEALTH AND SAFETY CODE CITY OF SAN JOSE INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES ON THE LOW AND MODERATE INCOME HOUSING FUND OF THE FORMER REDEVELOPMENT AGENCY OF THE CITY OF SAN JOSE, CALIFORNIA PURSUANT

More information

Affordable Housing Advisory Committee Review of Recommendations. Planning and Development Department Community Development Division March 10, 2015

Affordable Housing Advisory Committee Review of Recommendations. Planning and Development Department Community Development Division March 10, 2015 Affordable Housing Advisory Committee Review of Recommendations Planning and Development Department Community Development Division March 10, 2015 History of the State Housing Initiatives Partnership Program

More information

American Canyon Affordable Housing Nexus Study: Background Report

American Canyon Affordable Housing Nexus Study: Background Report American Canyon Affordable Housing Nexus Study: Background Report City of American Canyon Final Report DAVID PAUL ROSE N & ASSOCI ATES D E V E L O P M E N T, F I N A N C E A N D P O L I C Y A D V I S O

More information

CITY OF MENIFEE RIVERSIDE COUNTY, CALIFORNIA REQUEST FOR PROPOSALS SPECIAL DISTRICTS ADMINISTRATION SERVICES

CITY OF MENIFEE RIVERSIDE COUNTY, CALIFORNIA REQUEST FOR PROPOSALS SPECIAL DISTRICTS ADMINISTRATION SERVICES CITY OF MENIFEE RIVERSIDE COUNTY, CALIFORNIA REQUEST FOR PROPOSALS SPECIAL DISTRICTS ADMINISTRATION SERVICES CITY OF MENIFEE Engineering Department 29714 Haun Road Menifee, CA 92586 (951) 672-6777 ATTN:

More information

Economic and Fiscal Impact Analysis of Future Station Transit Oriented Development

Economic and Fiscal Impact Analysis of Future Station Transit Oriented Development Florida Department of Transportation Central Florida Commuter Rail Transit Project Economic and Fiscal Impact Analysis of Future Station Transit Oriented Development Seminole County Summary Report Revised

More information

BUILDING DEPARTMENT REPORT REPORT 18/01. Chair and Members of the Strategic Planning Committee. Dan Sharina, Chief Building Official

BUILDING DEPARTMENT REPORT REPORT 18/01. Chair and Members of the Strategic Planning Committee. Dan Sharina, Chief Building Official STAFF REPORT STRATEGIC PLANNING BUILDING DEPARTMENT REPORT REPORT 18/01 TO: FROM: MEETING DATE: SUBJECT: Chair and Members of the Strategic Planning Committee Dan Sharina, Chief Building Official Wednesday,

More information

The Local Impact of Home Building in Douglas County, Nevada. Income, Jobs, and Taxes generated. Prepared by the Housing Policy Department

The Local Impact of Home Building in Douglas County, Nevada. Income, Jobs, and Taxes generated. Prepared by the Housing Policy Department The Local Impact of Home Building in Douglas County, Nevada Income, Jobs, and Taxes generated = Prepared by the Housing Policy Department May 2007 National Association of Home Builders 1201 15th Street,

More information

Town of Prescott Valley 2013 Land Use Assumptions

Town of Prescott Valley 2013 Land Use Assumptions Town of Prescott Valley 2013 Land Use Assumptions Raftelis Financial Consultants, Inc. November 22, 2013 Table of Contents Purpose of this Report... 1 The Town of Prescott Valley... 2 Summary of Land Use

More information

ORDINANCE NO

ORDINANCE NO ORDINANCE NO. 2016-23 AUTHORIZING THE CREATION OF THE BALLPARK VILLAGE MUNICIPAL IMPROVEMENT DISTRICT; PROVIDING FOR THE FINANCING OF IMPROVEMENTS WITHIN THE BALLPARK VILLAGE MUNICIPAL IMPROVEMENT DISTRICT

More information

Update Land Use Regulations For the Town of Copake, NY

Update Land Use Regulations For the Town of Copake, NY Request for Proposal For Professional Services Update Land Use Regulations For the Town of Copake, NY Prepared and Issued By: The Copake Town Board Copake, NY 1.0 INTRODUCTION The Copake Town Board (referred

More information

RESOLUTION NO. WHEREAS, The City of Santa Clara is the Government entity responsible for providing public

RESOLUTION NO. WHEREAS, The City of Santa Clara is the Government entity responsible for providing public RESOLUTION NO. A RESOLUTION OF THE CITY OF SANTA CLARA, CALIFORNIA ESTABLISHING THE 2018-19 PARKLAND IN LIEU FEE SCHEDULE FOR NEW RESIDENTIAL DEVELOPMENT IN ACCORDANCE WITH TITLE 17 ( DEVELOPMENT ) CHAPTER

More information

Memo to the Planning Commission JULY 12TH, 2018

Memo to the Planning Commission JULY 12TH, 2018 Memo to the Planning Commission JULY 12TH, 2018 Topic: California State Senate Bill 828 and State Assembly Bill 1771 Staff Contacts: Joshua Switzky, Land Use & Housing Program Manager, Citywide Division

More information

CITY OF ASPEN COMMUNITY DEVELOPMENT DEPARTMENT

CITY OF ASPEN COMMUNITY DEVELOPMENT DEPARTMENT COMMUNITY DEVELOPMENT DEPARTMENT GENERAL LAND USE PACKET Attached is an Application for review of Development that requires Land Use Review pursuant to The City of Aspen Land Use Code: Included in this

More information

IAS Revenue. By:

IAS Revenue. By: IAS - 18 Revenue International Accounting Standard No 18 (IAS 18) Revenue In 1998, IAS 39, Financial Instruments: Recognition and Measurement, amended paragraph 11 of IAS 18, adding a cross-reference to

More information

SUMMARY, CONTEXT MATERIALS AND RECOMMENDATIONS AFFORDABLE HOUSING NEXUS STUDIES. Prepared for: City of Albany. Keyser Marston Associates, Inc.

SUMMARY, CONTEXT MATERIALS AND RECOMMENDATIONS AFFORDABLE HOUSING NEXUS STUDIES. Prepared for: City of Albany. Keyser Marston Associates, Inc. SUMMARY, CONTEXT MATERIALS AND RECOMMENDATIONS AFFORDABLE HOUSING NEXUS STUDIES Prepared for: City of Albany Prepared by: Keyser Marston Associates, Inc. December 2016 TABLE OF CONTENTS Page I. INTRODUCTION...

More information

HOUSING NEEDS ANALYSIS & ASSESSMENT REQUEST FOR PROPOSALS

HOUSING NEEDS ANALYSIS & ASSESSMENT REQUEST FOR PROPOSALS HOUSING NEEDS ANALYSIS & ASSESSMENT REQUEST FOR PROPOSALS I. Introduction Sibley County is located southwest of the seven-county metro. It directly borders Scott, Carver, McLeod, Le Sueur, Renville, and

More information

M EMORANDUM. Attachment 7. Steve Buckley and Margot Ernst, City of Walnut Creek. Darin Smith and Michael Nimon, EPS

M EMORANDUM. Attachment 7. Steve Buckley and Margot Ernst, City of Walnut Creek. Darin Smith and Michael Nimon, EPS Attachment 7 M EMORANDUM To: From: Subject: Steve Buckley and Margot Ernst, City of Walnut Creek Darin Smith and Michael Nimon, EPS Affordable Housing Fee Update Considerations; EPS #151080 Date: March

More information

PIP practice note 1 planning assumptions. How to use this practice note. Planning assumptions. What are planning assumptions? Type.

PIP practice note 1 planning assumptions. How to use this practice note. Planning assumptions. What are planning assumptions? Type. PIP PRACTICE NOTE 1 How to use this practice note This practice note has been prepared to support in the preparation or amending of planning assumptions within a priority infrastructure plan (PIP). It

More information

Successor Agency of the Former Redevelopment Agency of the City of Redlands

Successor Agency of the Former Redevelopment Agency of the City of Redlands Successor Agency of the Former Redevelopment Agency of the City of Redlands Due Diligence Review of the Low and Moderate Income Housing Fund Pursuant to Sections 34179.5(c)(1) through 34179.5( c)(3) and

More information

EUROPEAN UNION ACCOUNTING RULE 7 PROPERTY, PLANT & EQUIPMENT

EUROPEAN UNION ACCOUNTING RULE 7 PROPERTY, PLANT & EQUIPMENT EUROPEAN UNION ACCOUNTING RULE 7 PROPERTY, PLANT & EQUIPMENT Page 2 of 10 I N D E X 1. Objective... 3 2. Scope... 3 3. Definitions... 3 4. Recognition... 4 4.1 General recognition principle... 4 4.2 Initial

More information

Welcome to the 9 th Annual Spring Housing Conference

Welcome to the 9 th Annual Spring Housing Conference Welcome to the 9 th Annual Spring Housing Conference Session One: The Washington Update 1 Opportunity In Focus: Latest Pronouncements from RAD/FHA Update Session Two: QOZ s Optimizing Opportunities 2 Qualified

More information

Companion Document Statement of Need

Companion Document Statement of Need Start with Home Tri-Cities Homelessness & Housing Task Group Companion Document Statement of Need Renewing Riverview Part A: Rental Housing Affordability & Need Analysis The charts, tables and text in

More information

HANSFORD ECONOMIC CONSULTING

HANSFORD ECONOMIC CONSULTING HANSFORD ECONOMIC CONSULTING Economic Assessment for Northlight Properties at Old Greenwood April 20, 2015 HEC Project #140150 TABLE OF CONTENTS SECTION Report Contact PAGE iii 1. Introduction and Summary

More information

4. Parks and Recreation Fee Facility Needs and Cost Estimates Fee Calculation Nexus Findings 24

4. Parks and Recreation Fee Facility Needs and Cost Estimates Fee Calculation Nexus Findings 24 TABLE OF CONTENTS CHAPTER PAGE 1. Introduction and Summary of Calculated Fees 1 1.1 Background and Study Objectives 1 1.2 Organization of the Report 2 1.3 Calculated Development Impact Fees 2 2. Fee Methodology

More information

ATTACHMENT 1: Proposed Official Plan Amendment - Affordable Housing

ATTACHMENT 1: Proposed Official Plan Amendment - Affordable Housing ATTACHMENT 1: Proposed Official Plan Amendment - Affordable Housing AMENDMENT NUMBER (?) TO THE OFFICIAL PLAN FOR THE CORPORATION OF THE CITY OF GUELPH: AFFORDABLE HOUSING AMENDMENT INDEX PART A - THE

More information

BASICS COOPERATIVE BYLAWS (as amended, June 2012)

BASICS COOPERATIVE BYLAWS (as amended, June 2012) BASICS COOPERATIVE BYLAWS (as amended, June 2012) Article I Organization Section 1.1 Name. The name of the company is Basics Cooperative (referred to in these bylaws as "the Co-op"). Section 1.2 Purpose

More information

REPORT. DATE ISSUED: December 19, 2014 REPORT NO: HCR Chair and Members of the San Diego Housing Commission For the Agenda of January 16, 2015

REPORT. DATE ISSUED: December 19, 2014 REPORT NO: HCR Chair and Members of the San Diego Housing Commission For the Agenda of January 16, 2015 REPORT DATE ISSUED: December 19, 2014 REPORT NO: HCR15-008 ATTENTION: SUBJECT: Chair and Members of the San Diego Housing Commission For the Agenda of January 16, 2015 COUNCIL DISTRICT: 9 REQUESTED ACTION

More information

Perry Farm Development Co.

Perry Farm Development Co. (a not-for-profit corporation) Consolidated Financial Report December 31, 2010 Contents Report Letter 1 Consolidated Financial Statements Balance Sheet 2 Statement of Operations 3 Statement of Changes

More information

Honorable Mayor and Members of the City Council. Submitted by: Jane Micallef, Director, Department of Health, Housing & Community Services

Honorable Mayor and Members of the City Council. Submitted by: Jane Micallef, Director, Department of Health, Housing & Community Services Office of the City Manager ACTION CALENDAR October 16, 2012 To: From: Honorable Mayor and Members of the City Council Christine Daniel, City Manager Submitted by: Jane Micallef, Director, Department of

More information

City of Oakland Programs, Policies and New Initiatives for Housing

City of Oakland Programs, Policies and New Initiatives for Housing City of Oakland Programs, Policies and New Initiatives for Housing Land Use Policies General Plan Update In the late 1990s, the City revised its general plan land use and transportation element. This included

More information

SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES

SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES SSAP 14 STATEMENT OF STANDARD ACCOUNTING PRACTICE 14 LEASES (Issued October 1987; revised February 2000) The standards, which have been set in bold italic type, should be read in the context of the background

More information

Palmdale Redevelopment Successor Agency

Palmdale Redevelopment Successor Agency Independent Accountants' Report on Applying Agreed-Upon Procedures pursuant to AB 1484 (Low and Moderate Income Housing Fund) Vavrinek, Trine, Day & Co., LLP Certified Public Accountants VALUE THE DIFFERENCE

More information

Accounting for revenue is changing

Accounting for revenue is changing Accounting for revenue is changing What s the impact on housebuilders? March 2017 The new revenue standard effective from 1 January 2018 is likely to affect the way you account for revenue. But it is more

More information

Weantinoge Heritage Land Trust, Inc. Financial Statements and Independent Auditor's Report December 31, 2016

Weantinoge Heritage Land Trust, Inc. Financial Statements and Independent Auditor's Report December 31, 2016 Financial Statements and Independent Auditor's Report ACCOUNTING AND CONS U LTING Index to Financial Statements December 31,2016 Page(s) Independent Auditor's Report 1-2 Financial Statements: Statements

More information

Economic Impacts of MLS Home Sales and Purchases in Canada and the Provinces

Economic Impacts of MLS Home Sales and Purchases in Canada and the Provinces Economic Impacts of MLS Home Sales and Purchases in Canada and the Provinces 2006 2008 FINAL REPORT April 24, 2009 Economic Impacts of MLS Home Sales and Purchases in Canada and the Provinces 2006-2008

More information

(2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development.

(2) Qualified tangible personal property purchased for use by a qualified person to be used primarily in research and development. Final Text of California Code of Regulations, Title 18, Section 1525.4, Manufacturing and Research & Development Equipment (A new regulation to be added to the California Code of Regulations) 1525.4. Manufacturing

More information

Table 1: Maximum Allowable PIFs Under Industry Standard Calculation Methods (3/4" Connection Size)

Table 1: Maximum Allowable PIFs Under Industry Standard Calculation Methods (3/4 Connection Size) MEMO To: From: Chris Matkins, General Manager, South Fort Collins Sanitation District John Wright, Project Manager Rick Giardina, Project Director Date: Re: Plant Investment Fee Technical Memorandum I.

More information

SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT

SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT SUMTER COUNTY, FLORIDA FIRE RESCUE SERVICES ASSESSMENT ANNUAL ASSESSMENT RATE RESOLUTION THE VILLAGES FIRE DISTRICT ADOPTED: AUGUST 23, 2011 TABLE OF CONTENTS PAGE SECTION 1. AUTHORITY.... 3 SECTION 2.

More information

U.S. Department of Housing and Urban Development Community Planning and Development

U.S. Department of Housing and Urban Development Community Planning and Development U.S. Department of Housing and Urban Development Community Planning and Development Special Attention of: Notice: CPD 98-1 All Secretary's Representatives All State/Area Coordinators Issued: January 22,

More information

Table of Contents. Appendix...22

Table of Contents. Appendix...22 Table Contents 1. Background 3 1.1 Purpose.3 1.2 Data Sources 3 1.3 Data Aggregation...4 1.4 Principles Methodology.. 5 2. Existing Population, Dwelling Units and Employment 6 2.1 Population.6 2.1.1 Distribution

More information

Technical Line FASB final guidance

Technical Line FASB final guidance No. 2017-17 29 June 2017 Technical Line FASB final guidance How the new revenue standard affects operating real estate entities In this issue: Overview... 1 Real estate sales... 2 Property management services...

More information

MASSACHUSETTS CONVENTION CENTER AUTHORITY OWNER S PROJECT MANAGER SERVICES ADDENDUM NO. 1

MASSACHUSETTS CONVENTION CENTER AUTHORITY OWNER S PROJECT MANAGER SERVICES ADDENDUM NO. 1 Owner s Project Manager Addendum No. 1 May 1, 2013 MASSACHUSETTS CONVENTION CENTER AUTHORITY OWNER S PROJECT MANAGER SERVICES ADDENDUM NO. 1 This Addendum forms a part of and modifies the Request for Proposals

More information

Development Impacts Report for 388 Lerwick Tim Hortons

Development Impacts Report for 388 Lerwick Tim Hortons Development Impacts Report for 388 Lerwick Tim Hortons 4,252 sq. ft. Tim Hortons franchise built on the existing lot that Home Depot occupies. A 8148 sq. ft. commericial building is planned to be built

More information

Transfers of Property Q Sound Transit did not transfer any properties subject to RCW (1)(b) during the first quarter of 2018.

Transfers of Property Q Sound Transit did not transfer any properties subject to RCW (1)(b) during the first quarter of 2018. Sound Transit s Office of Land Use Planning & Development Transit Oriented Development Quarterly Status Report Q1 2018 Background RCW 81.112.350 requires Sound Transit to provide quarterly reports of any

More information

SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY. Managing Division / Dept: Office of Management & Budget

SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY. Managing Division / Dept: Office of Management & Budget SUMTER COUNTY BOARD OF COMMISSIONERS EXECUTIVE SUMMARY SUBJECT: Public Hearing - Annual Assessment Resolution and Establishment of Fees for the Sumter County Fire District (MSBU). REQUESTED ACTION: Staff

More information

MOTION NO. M Roosevelt Station Central TOD Site Property Transaction Agreements PROPOSED ACTION

MOTION NO. M Roosevelt Station Central TOD Site Property Transaction Agreements PROPOSED ACTION MOTION NO. M2017-143 Roosevelt Station Central TOD Site Property Transaction Agreements MEETING: DATE: TYPE OF ACTION: STAFF CONTACT: Board 11/16/2017 Final Action Don Billen, Acting Executive Director,

More information

Community Revitalization Efforts 2016 Thresholds and Scoring Criteria

Community Revitalization Efforts 2016 Thresholds and Scoring Criteria s 2016 Thresholds and Scoring Criteria Definitions: a deliberate, concerted, and locally approved plan or documented interconnected series of local approvals and events intended to improve and enhance

More information

4. HOUSEHOLD INCOME AND AFFORDABILITY

4. HOUSEHOLD INCOME AND AFFORDABILITY 4. HOUSEHOLD INCOME AND AFFORDABILITY The analysis of the Household and Affordability section relied primarily on data from the State Department of Housing and Community Development (HCD), California Tax

More information

will not unbalance the ratio of debt to equity.

will not unbalance the ratio of debt to equity. paragraph 2-12-3. c.) and prime commercial paper. All these restrictions are designed to assure that debt proceeds (including Title VII funds disbursed from escrow), equity contributions and operating

More information

Housing Reset :: Creative Advisory Accelerating Non-Profit / City Partnerships What We Heard

Housing Reset :: Creative Advisory Accelerating Non-Profit / City Partnerships What We Heard Final Version Date: Feb 8, 2017 Housing Reset :: Creative Advisory Accelerating Non-Profit / City Partnerships What We Heard Purpose This Creative Advisory was formed as part of the Housing Reset to generate

More information

Right-of-Way Acquisition and

Right-of-Way Acquisition and Request for Proposals On Call Right-of-Way Acquisition and Appraisal Services Requested by: CityofElCentro Department of Public Works 307 W. Brighton Avenue El Centra, Ca. 92243 Phone: (760) 337-4505 Fax:(760)337-3172

More information

City of Puyallup. Parks Impact Fee Study

City of Puyallup. Parks Impact Fee Study City of Puyallup Parks Impact Fee Study August 23, 2005 Prepared by Financial Consulting Solutions Group, Inc. 8201 164 th Avenue NE, Suite 300 Redmond, WA 98052 tel: (425) 867-1802 fax: (425) 867-1937

More information

City of Oak Hill FY Community Planning Technical Assistance Grant Scope of Work

City of Oak Hill FY Community Planning Technical Assistance Grant Scope of Work Attachment 1 SCOPE OF WORK 1. GRANT AUTHORITY: This Community Planning Technical Assistance grant is provided pursuant to section 163.3168, Florida Statutes (F.S.), and Specific Appropriation 2224Q, Chapter

More information

Short-term residential rental authorized advertisement

Short-term residential rental authorized advertisement DEPARTMENT OF COMMUNITY PLANNING, HOUSING AND DEVELOPMENT Planning Division #1 Courthouse Plaza, 2100 Clarendon Boulevard, Suite 700 Arlington, VA 22201 TEL 703.228.3525 FAX 703.228.3543 www.arlingtonva.us

More information

REQUEST FOR PROPOSALS Development of an Asset Management Plan

REQUEST FOR PROPOSALS Development of an Asset Management Plan REQUEST FOR PROPOSALS Development of an Asset Management Plan The Township of North Glengarry 90 Main Street South Alexandria, Ontario K0C 1A0 TABLE OF CONTENTS OVERVIEW... 2 Introduction... 2 Background...

More information

Terms of Reference for Town of Caledon Housing Study

Terms of Reference for Town of Caledon Housing Study 1.0 Introduction Terms of Reference for Town of Caledon Housing Study The Town of Caledon is soliciting proposals for a comprehensive Housing Study. Results of this Housing Study will serve as a guiding

More information

CENTRAL GOVERNMENT ACCOUNTING STANDARDS

CENTRAL GOVERNMENT ACCOUNTING STANDARDS CENTRAL GOVERNMENT ACCOUNTING STANDARDS NOVEMBER 2016 STANDARD 4 Requirements STANDARD 5 INTANGIBLE ASSETS INTRODUCTION... 75 I. CENTRAL GOVERNMENT S SPECIALISED ASSETS... 75 I.1. The collection of sovereign

More information

CLASS 9 ELIGIBILITY APPLICATION Part I

CLASS 9 ELIGIBILITY APPLICATION Part I COOK COUNTY ASSESSOR J O S EPH BE R RIOS COOK COUNTY ASSESSOR S OFFICE 118 NORTH CLARK STREET, CHICAGO, IL 60602 PHONE: 312.443.7550 FAX: 312.603.3616 WWW.COOKCOUNTYASSESSOR.COM CLASS 9 ELIGIBILITY APPLICATION

More information

International Accounting Standard 17 Leases. Objective. Scope. Definitions IAS 17

International Accounting Standard 17 Leases. Objective. Scope. Definitions IAS 17 International Accounting Standard 17 Leases Objective 1 The objective of this Standard is to prescribe, for lessees and lessors, the appropriate accounting policies and disclosure to apply in relation

More information

Independent Contractor s Agreement

Independent Contractor s Agreement Independent Contractor s Agreement AGREEMENT made this day of between BHHS Florida Network Realty Referral Company, a corporation organized and existing under the laws of the State of FLORIDA (the Company

More information

FIRE FACILITIES IMPACT FEE STUDY NEWCASTLE FIRE PROTECTION DISTRICT FINAL DRAFT JUNE 24, 2014

FIRE FACILITIES IMPACT FEE STUDY NEWCASTLE FIRE PROTECTION DISTRICT FINAL DRAFT JUNE 24, 2014 FIRE FACILITIES IMPACT FEE STUDY NEWCASTLE FIRE PROTECTION DISTRICT FINAL DRAFT JUNE 24, 2014 Oakland Office Corporate Office Other Regional Offices 1939 Harrison Street 27368 Via Industria Lancaster,

More information

A RESOLUTION AUTHORIZING AN INTERLOCAL CONTRACT WITH MONTGOMERY COUNTY FOR OAKLAND ROAD UTILITY RELOCATION

A RESOLUTION AUTHORIZING AN INTERLOCAL CONTRACT WITH MONTGOMERY COUNTY FOR OAKLAND ROAD UTILITY RELOCATION RESOLUTION 2-2015-16 A RESOLUTION AUTHORIZING AN INTERLOCAL CONTRACT WITH MONTGOMERY COUNTY FOR OAKLAND ROAD UTILITY RELOCATION BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE:

More information

Order of Business. Board of Supervisors' Agenda Items

Order of Business. Board of Supervisors' Agenda Items COUNTY OF SAN DIEGO BOARD OF SUPERVISORS REGULAR MEETING MEETING AGENDA WEDNESDAY, APRIL 25, 2018, 9:00 AM BOARD OF SUPERVISORS NORTH CHAMBER 1600 PACIFIC HIGHWAY, SAN DIEGO, CALIFORNIA Order of Business

More information

Public Review Draft. January 2007

Public Review Draft. January 2007 Lee County, Florida SUPPORT STUDY: AFFORDABLE HOUSING METHODOLOGY January 2007 Public Review Draft Submitted by: CLARION ASSOCIATES, LLC 1526 East Franklin Street, Suite 102 Chapel Hill, NC 27514 (919)

More information

SUPPLEMENTAL MEMORANDUM AMENDMENTS TO SECTION 415 INCLUSIONARY AFFORDABLE HOUSING PROGRAM

SUPPLEMENTAL MEMORANDUM AMENDMENTS TO SECTION 415 INCLUSIONARY AFFORDABLE HOUSING PROGRAM SUPPLEMENTAL MEMORANDUM AMENDMENTS TO SECTION INCLUSIONARY AFFORDABLE HOUSING PROGRAM ADOPTION HEARING DATE: APRIL, 0 Project Name: Inclusionary Affordable Housing Program (Sec ) Case Number: 0-000PCA

More information

Affordable Housing Gap and Economic Analysis

Affordable Housing Gap and Economic Analysis Affordable Housing Gap and Economic Analysis Town of Chapel Hill April 4, 2017 DAVID PAUL ROSEN & ASSOCIATES D EVELOPMENT, FINANCE AND POLICY ADVISORS Town of Chapel Hill PREPARED FOR: Town of Chapel Hill

More information

Commercial (Non-Residential) Nexus Study & Linkage Fee Analysis

Commercial (Non-Residential) Nexus Study & Linkage Fee Analysis Commercial (Non-Residential) Nexus Study & Linkage Fee Analysis CITY OF SANTA MONICA July 25, 2013 ROSENOW SPEVACEK GROUP, INC. ROSENOW SPEVACEK GROUP, INC. TABLE OF CONTENTS INTRODUCTION...1 Background...2

More information

City of Palo Alto (ID # 6490) Finance Committee Staff Report

City of Palo Alto (ID # 6490) Finance Committee Staff Report City of Palo Alto (ID # 6490) Finance Committee Staff Report Report Type: Action Items Meeting Date: 2/16/2016 Summary Title: Residential/Commercial Impact Fee Studies Title: Commercial and Residential

More information

Goals and Policies Concerning Use of MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982

Goals and Policies Concerning Use of MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 Goals and Policies Concerning Use of MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 Section TABLE OF CONTENTS Page Introduction 1 1 Policy & Goals 1 2 Definitions 2 3 Eligible Public Facilities 3 4 Value-to-Lien

More information

Draft Report. Commercial Linkage Fee Nexus Study. September prepared for: City of Redwood City VWA. Vernazza Wolfe Associates, Inc.

Draft Report. Commercial Linkage Fee Nexus Study. September prepared for: City of Redwood City VWA. Vernazza Wolfe Associates, Inc. Draft Report Commercial Linkage Fee Nexus Study September 2015 prepared for: City of Redwood City VWA Vernazza Wolfe Associates, Inc. Table of Contents I. EXECUTIVE SUMMARY... 4 Introduction... 4 Background...

More information

CHAPTER 15: ENVIRONMENTAL REVIEW

CHAPTER 15: ENVIRONMENTAL REVIEW CHAPTER 15: ENVIRONMENTAL REVIEW CHAPTER PURPOSE & CONTENTS This chapter provides grantees with general information on environmental review. The chapter will provide an overview of the applicable regulations,

More information

TASK 2 INITIAL REVIEW AND ANALYSIS U.S. 301/GALL BOULEVARD CORRIDOR FORM-BASED CODE

TASK 2 INITIAL REVIEW AND ANALYSIS U.S. 301/GALL BOULEVARD CORRIDOR FORM-BASED CODE TASK 2 INITIAL REVIEW AND ANALYSIS U.S. 301/GALL BOULEVARD CORRIDOR FORM-BASED CODE INTRODUCTION Using the framework established by the U.S. 301/Gall Boulevard Corridor Regulating Plan (Regulating Plan),

More information

These notes will be appropriate both for both students who have chosen financial reporting as a depth area as well as those who have not.

These notes will be appropriate both for both students who have chosen financial reporting as a depth area as well as those who have not. When it comes to the Financial Reporting competency, the challenge that many students face is the tremendous amount of technical knowledge included in this competency, especially in light of the fact that

More information

Request for Proposal to Develop a Land Use Master Plan

Request for Proposal to Develop a Land Use Master Plan Request for Proposal to Develop a Land Use Master Plan PO Box 141, 400 Centre Road, Lions Bay, BC V0N 2E0 Phone: 604-921-9333 Fax: 604-921-6643 Email: office@lionsbay.ca Web: www.lionsbay.ca TABLE OF CONTENTS

More information

ATTACHMENT C PROGRAM WORK PLAN

ATTACHMENT C PROGRAM WORK PLAN ATTACHMENT C PROGRAM WORK PLAN Contractor: Village of Hermon Project Title: Dissolution Study, Plan and Alternatives to Dissolution Contract No. Tl000023 1) Project The primary objective of this project

More information

BOARD OF COMMISSIONERS AGENDA NOVEMBER 2, PRESENTATION Frank Mir and Sandra Britt, Veterans Service Organization

BOARD OF COMMISSIONERS AGENDA NOVEMBER 2, PRESENTATION Frank Mir and Sandra Britt, Veterans Service Organization BOARD OF COMMISSIONERS AGENDA NOVEMBER 2, 2015 CALL TO ORDER - Mayor Durrett PRESENTATION Frank Mir and Sandra Britt, Veterans Service Organization CITIZENS TO ADDRESS THE COMMISSION PUBLIC HEARING REGARDING

More information

SLAS 19 (Revised 2000) Sri Lanka Accounting Standard SLAS 19 (Revised 2000) LEASES

SLAS 19 (Revised 2000) Sri Lanka Accounting Standard SLAS 19 (Revised 2000) LEASES Sri Lanka Accounting Standard SLAS 19 (Revised 2000) LEASES 265 Introduction This Standard (SLAS 19 (revised 2000) ) replaces Sri Lanka Accounting Standard SLAS 19, Accounting for Leases ( the original

More information

LKAS 17 Sri Lanka Accounting Standard LKAS 17

LKAS 17 Sri Lanka Accounting Standard LKAS 17 Sri Lanka Accounting Standard LKAS 17 Leases CONTENTS SRI LANKA ACCOUNTING STANDARD LKAS 17 LEASES paragraphs OBJECTIVE 1 SCOPE 2 DEFINITIONS 4 CLASSIFICATION OF LEASES 7 LEASES IN THE FINANCIAL STATEMENTS

More information