Tenant Allowances — Lease Accounting


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.


  • Canada
  • United Kingdom
  • United States (California, Massachusetts, New Jersey, New York, Pennsylvania, Texas, and Washington)

Document Types

  • 99% Real Estate Agt
  • 1% Other


  • Lease Accounting (Real Estate)


  • 100% English