89 C.M.TC - "Leasing Costs"

general discussion; an amount paid in the ordinary course of a property rental business to a non-anchor tenant is on income account; special exceptions re agency-type payments, reversions of improvements to landlord and take-overs of a tenant's previous lease obligations.

"payments made in contemplation of the sale of the property, i.e., to bring the property to full occupancy to enhance the sellling price ... are outlays and expenses made or incurred to dispose of the property ..."