Deferred Rent Rollover
Optional; found on the Inception 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 and a rollover of a deferred asset (a loss) as a positive; an inverse loss or gain will be recognized at the start of the new lease, balancing the original lease’s gain or loss.
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.
See also
Level Operating Rents | Lease modifications | Revision of an operating lease