Operating
Straight Line Rents And Amortization Of Above And Below Market Leases
Prologis Straight Line Rents And Amortization Of Above And Below Market Leases decreased by 13.5% to $162.53M in Q3 2025 compared to the prior quarter. Year-over-year, this metric declined by 2.7%, from $166.98M to $162.53M. Over 3 years (FY 2021 to FY 2024), Straight Line Rents And Amortization Of Above And Below Market Leases shows an upward trend with a 63.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ3 2025Oct 28, 2025
How to read this metric
An increase suggests the company is recognizing more revenue from long-term lease accounting adjustments than it is receiving in cash.
Detailed definition
This represents the non-cash adjustment to rental revenue required to recognize lease income on a straight-line basis ov...
Peer comparison
Common in the real estate industry; peers like industrial REITs report similar adjustments to reconcile GAAP revenue.
Metric ID:
operating_straight_line_rents_and_amortization_of_above__d7f6e6Historical Data
18 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $36.25M | $36.13M | $39.20M | $37.37M | $35.29M | $34.90M | $160.14M | $143.69M | $149.11M | $173.89M | $146.32M | $158.96M | $144.35M | $166.98M | $174.32M | $180.36M | $187.80M | $162.53M |
| QoQ Change | — | -0.3% | +8.5% | -4.6% | -5.6% | -1.1% | +358.9% | -10.3% | +3.8% | +16.6% | -15.9% | +8.6% | -9.2% | +15.7% | +4.4% | +3.5% | +4.1% | -13.5% |
| YoY Change | — | — | — | — | -2.6% | -3.4% | +308.6% | +284.5% | +322.5% | +398.3% | -8.6% | +10.6% | -3.2% | -4.0% | +19.1% | +13.5% | +30.1% | -2.7% |
Range$34.90M – $187.80M
CAGR+42.3%
Avg YoY Growth+97.3%
Median YoY Growth+12.0%
Straight Line Rents And Amortization Of Above And Below Market Leases at Other Companies
Frequently Asked Questions
- What is Prologis's straight line rents and amortization of above and below market leases?
- Prologis (PLD) reported straight line rents and amortization of above and below market leases of $162.53M in Q3 2025.
- How has Prologis's straight line rents and amortization of above and below market leases changed year-over-year?
- Prologis's straight line rents and amortization of above and below market leases decreased by 2.7% year-over-year, from $166.98M to $162.53M.
- What is the long-term trend for Prologis's straight line rents and amortization of above and below market leases?
- Over 3 years (2021 to 2024), Prologis's straight line rents and amortization of above and below market leases has grown at a 63.2% compound annual growth rate (CAGR), from $148.24M to $644.61M.
- What does straight line rents and amortization of above and below market leases mean?
- A non-cash accounting adjustment to align rental revenue with the average rent over the life of a lease.