Calculated by EZLease; found on the Main data tab. This is only shown when you are displaying FAS 13/IAS 17 classification.
If you enter a combined land and building lease, for which the Fair Value of the land is 25% or more of the total Fair Value of the lease (i.e., 33.3% or more of the Fair Value of the building), and the building portion of the lease is capital, then the land portion is operating. The portion of the annual rent applied to the land is equal to the Fair Value of the Land multiplied by the Incremental Borrowing Rate. This is automatically divided into the number of rent payments per year for each rent step.
Under ASC 842, a lease with a finance building portion and a land must be entered as two separate records, because the land is capitalized as an operating lease; EZLease cannot track both parts of a partially finance, partially capitalized operating lease. IFRS 16/GASB 87 treat all leases as fully finance, so the land rent portion is not relevant.