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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.

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.


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Typically, the landlord will capitalize the cash payments as a lease acquisition cost and amortize them over the lease term.
5 million for the amortization of lease acquisition cost, compared to the TRS net loss of $(4.
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.
 
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