Essential Properties Realty Trust EPRT Amortization of lease incentives
Amortization of lease incentives at other companies
Other financials
Where this comes from
Reported directly by Essential Properties Realty Trust in its filing.
Tagged under the XBRL concept eprt:AmortizationOfIncentiveFromLessor.
The official record: Essential Properties Realty Trust’s 10-Q, filed April 22, 2026, on SEC EDGAR. View the filing →
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Questions, answered.
- What is Essential Properties Realty Trust's amortization of lease incentives?
- Essential Properties Realty Trust (EPRT) reported amortization of lease incentives of $364K in Q1 2026.
- How has Essential Properties Realty Trust's amortization of lease incentives changed year-over-year?
- Essential Properties Realty Trust's amortization of lease incentives increased by 23.4% year-over-year, from $295K to $364K.
- What is the long-term trend for Essential Properties Realty Trust's amortization of lease incentives?
- Over 4 years (2021 to 2025), Essential Properties Realty Trust's amortization of lease incentives has grown at a -11.9% compound annual growth rate (CAGR), from $3.07M to $1.85M.
- What does amortization of lease incentives mean?
- This reflects the non-cash adjustment related to the amortization of lease incentives provided to tenants, such as tenant improvement allowances or rent abatements. It is used to adjust net income to reflect the actual cash impact of lease agreements over their term. Monitoring this helps analysts understand the underlying cash yield of the lease portfolio.