As retailers close en masse across the country, Mattress Firm has expanded aggressively, with 1,500 new stores since 2010. The retailer's fraud allegations against the men making its real estate decisions have raised new questions about the company's aggressive growth. Retailers have been shuttering locations by the hundreds across the country, but mattress stores, and Mattress Firm in particular, have aggressively grown. As retailer bankruptcies like Blockbuster and RadioSha

This is unofficial way of valuation but very fair. If prime is 4.25% for example, borrower ( buyer ) has to make money after paying interest on borrowed money and maitenance. So, for A class building, CAP rate has to be Prime plus 2% = 6.25% B class building, CAP rate has to be Prime plus 3% = 7.25%. C class building, CAP rate has to be Prime plus 4% = 8.25% D class building, CAP rate has to be Prime plus 5% = 9.25%.