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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 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 result is reasonable, because the cancellation fee resembles a lease acquisition cost that, under Sec.
 
 
 
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