{"iri":"http://fasb.org/us-gaap/2026#FiniteLivedIntangibleAssetAcquiredInPlaceLeases","label":"Finite-Lived Intangible Asset, Acquired-in-Place Leases","definition":"This element represents the amount of value allocated by a lessor (acquirer) to lease agreements which exist at acquisition of a leased property. Such amount may include the value assigned to existing tenant relationships and excludes the market adjustment component of the value assigned for above or below-market leases acquired.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#FiniteLivedIntangibleAssetAcquiredInPlaceLeases"}