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.
- United Kingdom
- United States (California, Massachusetts, New Jersey, New York, Pennsylvania, Texas, and Washington)
- 99% Real Estate Agt
- 1% Other
- Lease Accounting (Real Estate)
- 100% English