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 ?
Additionally, lease acquisition costs remain low alongside high but steady yields.
Dubai offers attractive rents and strikingly lower overall lease acquisition costs for both financial corporations as well as creative/SME firms when compared to other global cities.
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.
The deal is valued at USD148,000 in lease acquisition costs and an overriding royalty retained by the seller.
Typically, the landlord capitalizes the cash payments as lease acquisition costs and amortizes them over the term of the lease.
When can a landlord classify costs as lease acquisition costs with the attendant tax advantages?
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.
Purchasers of leased real estate become lessors; the tax treatment of their lease acquisition costs and Sec.