Deferred rent definition

Deferred rent means rent the payment of which has been deferred, according to the ordinary course of dealing between the landlord and the tenant, to the end of a quarter or half-year after it legally became due.
Deferred rent means the excess (deficit) of accrued rent calculated in accordance with Statement of Financial Accounting Standards No. 13 and GAAP as compared to amounts paid under operating lease arrangements, as set forth in the Company's cash flow statements.
Deferred rent has the meaning ascribed thereto in section 2.4;

Examples of Deferred rent in a sentence

  • Deferred rent, when material, is recorded for the difference between the fixed payment and the rent expense.

  • Deferred rent Operating lease expenses are recognised on a straight-line basis over the lease term, which includes the impact of annual fixed rate percentage increases.

  • Deferred rent receivables represent the accumulated difference between effective rental revenue and actual rental receipts.

  • Deferred rent is included in occupancy expense on the statement of income.

  • Deferred rent represents rent expense recognized in excess of rental payments made.


More Definitions of Deferred rent

Deferred rent means rent the payment of which has been deferred, according to the ordinary course of dealing between the landlord and the tenant, to the
Deferred rent means rent the payment of which has been deferred, according
Deferred rent has the meaning set forth in Section 5 of the Fourth Amendment.
Deferred rent means any amounts specified herein to be paid on account of Deferred Rent, including as provided in Sections 6.1(3)(c), (g) and (i) and Section 6.1(11).
Deferred rent means that Rent attributable to the Premises for the Deferred Rent Period as provided for in Section 7 of this Lease.
Deferred rent shall have the meaning set forth in Section 6.6 of this Lease."
Deferred rent means, at any time of determination, that portion of rental expense payable by the Borrower that is deferred and normally recorded as a liability on the balance sheet of the Borrower.