Tenant Allowances — Lease Accounting

Description

This AI field captures improvement and other allowances provided by a landlord to a tenant, monetary restrictions on the use of an allowance, the requirement to amortize all or a portion of an allowance, and a tenant’s right, if any, to the residual amount of an allowance. This AI field does not capture management or supervisory fees paid to a landlord out of any such allowance in respect of improvements to the leased premises.