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Lease acquisition cost

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Lease acquisition cost
The legal fees and other expenses incurred when acquiring a lease.
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Typically, the landlord will capitalize the cash payments as a lease acquisition cost and amortize them over the lease term.
Rent inducements and the TRA '97 by Noss, Kevin J. / The Tax Adviser
5 million for the amortization of lease acquisition cost, compared to the TRS net loss of $(4.
Innkeepers USA Trust Announces Fourth Quarter and Year 2004 Earnings; ... by Business Wire
When a lessee acquires a lease along with other intangibles, the House Report limits the portion of the purchase price allocable to the amortizable lease acquisition cost to prevent the shifting of costs from Sec.
Maximizing deductions when acquiring real property leases by Schnee, Edward J. / The Tax Adviser
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