GlobeSt.com: Why would a company rather lease than own their property?

Poirier: One of the biggest advantages of leasing rather than owning is the ability to limit your risk. That risk could be anything from property casualty to the building becoming functionally obsolete over time.

Another significant advantage is the tax benefit that tenants have, since rent is fully deductible against taxable income. As an owner, you can only deduct the depreciation and interest expenses.

GlobeSt.com: How are market conditions in the sale-leaseback space today?

Poirier: The market is ripe with buyers interested in sale-leasebacks. Whether you plan to sell multiple properties in a portfolio, or divest of a single location, it's a great time to take advantage of the current “seller's market,” especially with interest rates expected to increase throughout 2018.

GlobeSt.com: What questions should a company be asking as they consider a sale-leaseback?

Poirier: It's extremely important to determine what your objective is. Are you trying to maximize your cash proceeds to reinvest in your company? Or are you looking for maximum flexibility in your lease terms? These are important questions to consider as there's usually a trade-off that occurs when the emphasis is put on one or the other.