Intangible Liabilities definition

Intangible Liabilities means liabilities that are considered to be intangible liabilities under GAAP.
Intangible Liabilities means liabilities that are considered to be intangible liabilities under GAAP, including, but not limited to, guarantees of other persons and outstanding letters of credit and other similar items, but specifically excluding tenant improvement allowances, leasing commissions, and value of leases.

Examples of Intangible Liabilities in a sentence

  • Net Lease Intangible Liabilities are classified as Other Liabilities and are amortized on a straight-line basis as an increase to Real Estate Rental Revenue over the remaining term of the underlying leases.

  • Lease intangibles and the value of assumed lease obligations as of December 31, 2020 and December 31, 2019 were comprised as follows (in thousands):Lease Intangible Assets Lease Intangible Liabilities BelowAbove MarketIn PlaceLeasingBelow MarketMarket GroundDecember 31, 2020LeasesLeasesCommissions TotalLeases Lease TotalCost .

  • Under the fair value model, lease- and tenant-related amounts currently reported under Canadian GAAP as Deferred Costs, Intangible Assets and Intangible Liabilities would be presented as an investment property component (see discussions below).

  • Scheduled amortization on existing intangible liabilities on real estate investments is as follows (in thousands): Intangible Liabilities 2007$ 1,30420082,60520092,35620101,85720111,540Thereafter2,753 $ 12,415 Income TaxesWe are taxed as a REIT under Section 856(c) of the Code.

  • It is standard to assume that errors are symmetric, continuous and centred on zero; i.e. that the estimate is a best guess but is probably in error by + x per cent, where x can take any value between –∞ and +∞.

  • Lease intangibles and the value of assumed lease obligations as of December 31, 2017 and December 31, 2016 were comprised as follows (in thousands): Lease Intangible Assets Lease Intangible Liabilities BelowDecember 31, 2017LeasesLeasesCommissions TotalLeases Lease TotalCost .

  • This Second Supplement shall form a part of the Supplemental Indenture for all purposes and, except as supplemented or amended hereby, all other provisions in the Supplemental Indenture and the Notes, to the extent not inconsistent with the terms and provisions of this Second Supplement, shall remain in full force and effect.

Related to Intangible Liabilities

  • MREL Eligible Liabilities means “eligible liabilities” (or any equivalent or successor term) which are available to meet any MREL Requirement (however called or defined by then Applicable MREL Regulations) of the Issuer under Applicable MREL Regulations;

  • Intangible Assets means assets that are considered to be intangible assets under GAAP, including customer lists, goodwill, computer software, copyrights, trade names, trademarks, patents, franchises, licenses, unamortized deferred charges, unamortized debt discount and capitalized research and development costs.

  • Excluded Liabilities has the meaning set forth in Section 2.4.

  • Intangible income means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701. of the Ohio Revised Code, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings, gambling winnings, or other similar games of chance.

  • Intangible Asset means any asset (either as a single or as a batch) without physical substance but which is identifiable and controlled through custody or legal rights, for example, most commonly (but not limited to) software licences, quotas, patents, copyrights, franchises and trademarks purchased, donated or developed together, which cost more than the Capitalisation Threshold; and has an economic life of twelve (12) Months or more; and is purchased, developed or maintained wholly or partially using the Grant;

  • Intangible Property shall have the meaning given to such term in Section 2.1(c) hereof.

  • Intangible Personal Property means incorporeal personal property including, but not limited to, deposits in banks, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, and choses in action generally.

  • Retained Liabilities has the meaning set forth in Section 2.4.

  • Intangible means any name, corporate name, fictitious name, trademark, trademark application, service xxxx, service xxxx application, trade name, brand name, product name, slogan, trade secret, know-how, patent, patent application, copyright, copyright application, design, logo, formula, invention, product right, technology or other intangible asset of any nature, whether in use, under development or design, or inactive.

  • Identified Contingent Liabilities means the maximum estimated amount of liabilities reasonably likely to result from pending litigation, asserted claims and assessments, guaranties, uninsured risks and other contingent liabilities of the Borrower and its Subsidiaries taken as a whole after giving effect to the Transactions (including all fees and expenses related thereto but exclusive of such contingent liabilities to the extent reflected in Stated Liabilities), as identified and explained in terms of their nature and estimated magnitude by responsible officers of the Borrower.

  • Assumed Liabilities has the meaning set forth in Section 2.3.

  • Recourse Liabilities means the amount of liabilities owed by the Partnership (other than Nonrecourse Liabilities and liabilities to which Partner Nonrecourse Deductions are attributable in accordance with Section 1.704-(2)(i) of the Regulations).

  • Current Liabilities are all obligations and liabilities of Borrower to Bank, plus, without duplication, the aggregate amount of Borrower’s Total Liabilities that mature within one (1) year.

  • Tangible Assets means assets consisting of land, buildings and plant, machinery and equipment;

  • Total Liabilities is on any day, obligations that should, under GAAP, be classified as liabilities on Borrower’s consolidated balance sheet, including all Indebtedness.