http://frankellis.hubpages.com/hub/Annual-Gift-Tax-Exclusion-Amount-for-2009--2010 = $13k
http://www.ehow.com/info_12085873_difference-between-longlived-assets-longterm-assets.html = more than 1 yr is long lived
http://www.bls.gov/oco/ocos300.htm = certified general has no restriction
Overage Rent. Additional rent usually based on a tenant's sales. Such an agreement usually contains one or more breakpoints. For example, you rent space in a mall. The lease calls for you to pay 3% of all sales above $500,000. In 1998 your sales are $700,000. You owe the landlord $6,000 (3% of $200,000). Also referred to as Percentage Rent.