Lease acquisition cost

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Lease acquisition cost

The legal fees and other expenses incurred when acquiring a lease.

Lease Acquisition Cost

The cost to either party when entering a lease agreement. It often refers to legal fees, but it can be any cost related to the lease.
References in periodicals archive ?
We calculate Adjusted AFFO ("AFFO") as FFO adjusted to include cash paid for direct lease acquisition costs as such costs are generally amortized over a period ranging from four weeks to one year and therefore are incurred on a regular basis.
The purchase price comprises of $10 million in cash ($3 million paid at closing and $7 million due in 2015) and $14 million in future drilling, completion and lease acquisition costs.
Typically, the landlord capitalizes the cash payments as lease acquisition costs and amortizes them over the term of the lease.
5 million write-off of lease acquisition costs related to the acquisition of 43 communities in the first quarter of 2007.
This reflects a modest increase of $3 million over the balance at June 30, 2015 of $76 million, with most of the incremental spending being applied to Eagle Ford lease acquisition costs and the Company's 3-D seismic survey in Brazos County.
5 million write-off of lease acquisition costs and the increase in non-cash stock option expenses of $403,000 in the first quarter of 2007, operating income from continuing operations increased by $3.
We calculate AFFO as FFO adjusted to include cash paid for direct lease acquisition costs as such costs are generally amortized over a period ranging from four weeks to one year and therefore are incurred on a regular basis.
A lesser issue is determining who (landlord and/or tenant) may depreciate such costs as commercial real property, or amortize them as lease acquisition costs.
Provided that the bids are accepted by the Minerals Management Service, Wiser's share of the lease acquisition costs is approximately $2.
Purchasers of leased real estate become lessors; the tax treatment of their lease acquisition costs and Sec.