reverse premium

reverse premium
A cash payment made to a lessee as an encouragement to enter into a lease agreement. Under Urgent Issues Task Force, Abstract 12, such payments received by a lessee should be spread on a straight-line basis over the lease term or, if shorter than the full lease term, over the period to the review date on which the rent is first expected to be adjusted to the prevailing market rate.

Accounting dictionary. 2014.

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