ASC 842 only
A FAS 13 lease with capital building and operating land components must be split into two separate records for reporting under ASC 842, because the new finance and operating lease assets and liabilities must be reported separately. When you split the lease (either using the Split Land/Building Lease menu option or the full database split in New Standard Updates), if there is any contingent rent on the lease, this setting determines how the contingent rent (variable lease payments) is automatically split between the new land and building records.