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Debt
Revenue Recognition
Purchase Price Allocations
All about Hines
Accounting Policy Team
100

Treatment applied to debt when the terms are not substantially difference

What is Debt Modification

100
Step 1 of the Revenue Recognition Guidelines

What is Identify the Contract with Customers

100

These costs were formerly expensed but are now capitalized as part of the purchase price allocation process

What are acquisition or transactions costs

100

Year that Hines was Founded

What is 1957

100

Acronym - APT

What is the accounting policy team

200

Under this type of accounting for debt, previously deferred finance fees are amortized as an adjustment of interest expenses over the remaining term of debt using the interest method

What is debt modification

200

The number of steps in the framework of revenue recognition

What is 5

200

Name 3 of the 8 categories that can be present in a purchase price valuation model

Whare are land, as if vacant building, in place leases, above market leases, below market leases, ground leases, assumed debt, other

200

Latest birthday (in years) celebrated by Mr. Hines

What is 94 years

200
Two of the Four Investment Management Group Accounting Policy Team Contacts
Who Jeanette Davis and Christina Hendrickson or Dan Krafcheck and Amanda Griffin
300

THe name of the test that is used to determine whether you have a modification or an extinguishment

What ist he 10% PV Test

300

Name of the report that is often issued in due diligence which can be used to help you identify revenue streams

What is the investment committee report of board memo

300

The value of the empty building in its location

What is as if vacant building

300

Name of the Polish HGIT acquisition closing in September that starts with a L but sounds like it starts with a W

What is LODZ

300

The appropriate person to contact on the accounting policy team for an accounting related consultation

Regional accounting policy team member

400

The name of the ASC that governs Modifications and Extinguishments

What is ASC 470

400
A type of revenue that is NOT in the scope of the revenue recongition guidance

What is lease revenue (ASC 842)

400

The value attributable to all the leases under contract at the time the building is acquired

What is in place lease value

400

The Global Director - Diversity & Inclusion

Who is Jerry Guerrero
400
One of the topics that you can find on the accounting policy team website
What are Hines Significant Accounting Policies, Tools Templates and Checklists, Presentation & Training Materials, Accounting Policy Team Members
500

Location on the income statement where the gain or loss is recorded on an extinguishment of debt

What is other income or loss

500

Name 3 sources of Hines Revenue from the Regional Perspective

What is Leasing Commissions, or Development Fees, PM Fees, Asset Management fees, Acquisition Fees, Disposition Fees

500

The name of the accounting firm that prepares the Fund Purchase Price Valuation Models

Who is KPMG?

500

Name of the building that will house the Corporate Headquarters in 2021

What is Texas Tower

500
The number of regions and/or groups represented on the accounting policy team

9