If a finance lease has a rent holiday or a period of very low rents, the rent paid may not be sufficient to pay the interest that accrues on the remaining liability during that period. In such a case, the liability increases rather than decreases, as the unpaid interest is added to the liability balance. This is called negative principal amortization. The liability may become larger than the initial liability but is paid down later in the life of the lease. EZLease properly accounts for negative amortization leases with no special handling. During this period, the current liability balance is zero whenever the liability being paid in the next 12 months is less than the interest being added back into the liability.