Commercial leases are a form of lease that apply only to property that is used for business purposes. The agreement that exists in a commercial lease can only be used for property with a commercial purpose, but in general, the specifics of the commercial lease are the same as other forms. The commercial lease, also called a commercial rental, is an agreement that governs both the transactions and the terms of the lease itself. The parties involved, namely the business owner and the owner of the space, become the lessee and lessor in terms of the commercial lease. When the agreement is made between the two parties, one of two types of commercial leases is used - either net or gross. Gross commercial leases consist of a predetermined rent payment that includes expenses, whereas in net commercial leases, the tenant pays the rent but only pays a portion of the taxes. As a standard, the majority of commercial leases tend to last for much longer periods than other types of leases.