Deferred rent occurs when rent expense exceeds actual payments, affecting balance sheet accounts. Under ASC 842, operating leases must appear on balance sheets, altering how deferred rent is recorded.

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Note: Each of the measures above include deferred rent and interest collections from cash basis customers that were recognized as revenue of $0.6 million for the three months ended December 31 ...

when removing the impact of the deferred rent and interest collections that boosted the prior year’s results.” stated Company Chairman and CEO Greg Silvers. “For the year, we deployed more ...