{
  "url": "https://classa.info/glossary/lease-incentive-amortisation",
  "title": "Lease-incentive amortisation",
  "description": "Accounting treatment of TI and free rent under IFRS 16 / ASC 842.",
  "oneSentenceAnswer": "Accounting treatment of TI and free rent under IFRS 16 / ASC 842.",
  "tldr": [
    "Accounting treatment of TI and free rent under IFRS 16 / ASC 842.",
    "Both IFRS 16 and ASC 842 require tenants to recognise lease incentives as a reduction to right-of-use asset and lease liability over the lease term."
  ],
  "keyFacts": {
    "category": "Accounting",
    "regionScope": "Global"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/lease-incentive-amortisation), updated 2026-04-01T00:00:00.000Z."
}