Index Index

Amortization of Deferred Leasing Fees

NameAmortizationOfDeferredLeasingFees
Namespacehttp://fasb.org/us-gaap/2020-01-31
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Amortization of Deferred Leasing Feesen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
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-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
NoteElement is intended to be used in periods before adoption of amendments from Accounting Standards Update 2016-02. Upon effective date of amendments from Accounting Standards Update 2016-02, element will be transitional and intended to be used by entity that has not adopted amendments from Accounting Standards Update 2016-02.http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
PublishDate2019-01http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceASUhttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameLeaseshttp://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
Source_ASU_Number2016-02http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameASC Reorganizationhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2018http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2017-11http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/otherTransitionRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/otherTransitionRef
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NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/otherTransitionRef
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URIhttp://asc.fasb.org/extlink&oid=121585684&loc=d3e40246-112709http://fasb.org/us-gaap/role/ref/otherTransitionRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:ASU201602TransitionAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/Leases

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