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 deal is valued at USD148,000 in lease acquisition costs
and an overriding royalty retained by the seller.
178, lease acquisition costs are amortized over the term of the lease; in certain circumstances, this includes extensions.
incurred lease acquisition costs of $30,000 when it paid a real estate broker and lawyer to find property that R will lease for five years, beginning Nov.
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?
Tax treatment of lease acquisition costs differs significantly from that for structural improvements.
178 Lease Acquisition Costs
." Exhibit: Intangible expenditures--categories Direct costs capitalized Description Examples 1.
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