Optional; found on the Additional Data tab.
If you early terminate an operating lease with rent leveling, there will be a termination gain or loss. If the terminated lease is being replaced by a new, related lease, you may want to roll over the gain/loss into the new lease, rather than immediately recognizing it. Enter a rollover of a deferred liability (a gain, the most common situation) as a negative number and a rollover of a deferred asset (a loss) as a positive number; an inverse loss or gain will be recognized at the start of the new lease, balancing the original lease’s gain or loss.
For lessee's, this can also be used to amortize landlord incentives for construction or leasehold improvements (payments made to you or on your behalf which should be amortized over the life of the lease). Enter such incentives as a negative number.
Lessor
For lessors, this field can also be used to record lessor’s incentive payments (such as payments for building fit-up, also called tenant allowances), which are then amortized over the life of the lease as an offset to rent income. Enter such incentives as a negative number. This is normally entered as a Lease Incentive on the Terms/Options tab, but you can use Deferred Rent Rollover if you want some allowances reported with operating level rent and other allowances reported separately (for instance, if you want to report finance lease allowances separately).
Related links
Level Operating Rents | Lease Incentive | Lease modifications | Revision of an operating lease