Taxonomy Viewer

Amortization of Deferred Leasing Fees

Labels

References

Name	AmortizationOfDeferredLeasingFees
Namespace	http://fasb.org/us-gaap/2020-01-31
Prefix	us-gaap
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	debit
Nillable	True
Abstract	False

Text	Lang	Role	Container role
This element represents the amortization of deferred leasing fees incurred by the lessor and amortized over the term of the lease. Such fees represent (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction.	en-US	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link
Amortization of Deferred Leasing Fees	en-US	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Name	Value	Role
Publisher	FASB	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Topic	230	http://fasb.org/us-gaap/role/ref/otherTransitionRef
SubTopic	10	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Section	45	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Paragraph	28	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Subparagraph	(b)	http://fasb.org/us-gaap/role/ref/otherTransitionRef
URI	http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Publisher	FASB	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Topic	220	http://fasb.org/us-gaap/role/ref/otherTransitionRef
SubTopic	10	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Section	S99	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Paragraph	2	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Subparagraph	(SX 210.5-03.3)	http://fasb.org/us-gaap/role/ref/otherTransitionRef
URI	http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Publisher	FASB	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Topic	840	http://fasb.org/us-gaap/role/ref/otherTransitionRef
SubTopic	20	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Section	25	http://fasb.org/us-gaap/role/ref/otherTransitionRef
Paragraph	17	http://fasb.org/us-gaap/role/ref/otherTransitionRef
URI	http://asc.fasb.org/extlink&oid=121585684&loc=d3e40246-112709	http://fasb.org/us-gaap/role/ref/otherTransitionRef