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Lease Income

No definition available.

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Operating Lease Income Statement, Real Estate Expense Reimbursement From Tenants

No definition available.

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The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property, by the lessor or lessee, respectively. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.

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Amount of lease income from variable lease payments, interest income on direct financing lease and after offset of loss recognized at commencement.

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Amount of lease income from operating, direct financing, and sales-type leases. Includes, but is not limited to, variable lease payments, interest income, profit (loss) recognized at commencement, and lease payments paid and payable to lessor.

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Amount of operating lease income from lease payments and variable lease payments paid and payable to lessor. Includes, but is not limited to, variable lease payments not included in measurement of lease receivable.

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Amount of the adjustment to rental revenues to measure escalating leasing revenues on a straight line basis.

No definition available.

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Amount of variable lease payments from operating, direct financing, and sales-type leases, excluding amount included in measurement of lease receivable.

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