Sample Lease Abstracts

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Agreement

Lessor/Funder North Point Real Estate Inc.

Type of Agreement Real Estate Lease Contract

Lease Type FMV / operating

Commencement Date 3/1/2017

Lessee Acme Communications Corporation

Business Unit Acme Towers

Ship-to Location(s) 100 Acme Drive, Reston VA 20191

180 Monthly payments in advance; 108 payments of $116,575.52, 36 payments of


Terms
$119,492.19, 36 payments of $122,500.00

IBR 4.26%

Paid on behalf of Lessee to North Point Real Estate Inc. monthly in the amount of $21,021.
Lease Incentives
May increase as necessary but not to exceed $135,891.40

Expected Holding Period 252 months

Contract EOT Options Renewal for 6 years at 90% of last payment, terminate

Reasonably Certain EOT


Renewal
Event

Related Document Product / Service Quantity Cost

PO #100 3 story office building 1 17,362,188

Total Cost
, 36 payments of

n the amount of $21,021.13.

Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 17,362,188 USD Monthly Acme01 Lease component

$17,362,187.50
Agreement

Lessor/Funder CBRE

Type of Agreement Real Estate/Building lease

Lease Type FMV / operating

Commencement Date 6/1/2018

Lessee Acme, Inc.

Business Unit Acme Telecom

Ship-to Location(s) 555 Telefon Way, Angelwood, CA 93255

120 monthly payments in arrears; Payment of $10,000 per month per floor with first 2 mon
Terms
@ $0.00 and annual escalator at 2.5% per year (first escalation date = 6/1/19)

IBR 2.99%

Expected Holding Period 132 months

Contract EOT Options 12-month renewal at then-current rate; Return (terminate)

Reasonably Certain EOT


12-month renewal
Event

Related Document Product / Service Quantity Cost

Partial Building Lease, Floors 23-27


of the Haggar Building 1

Total Cost
per floor with first 2 months
ate = 6/1/19)

Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ - USD Monthly TCSHQFA001 Lease component

$ -
Agreement

Lessor/Funder CYRUSONE LLC

Type of Agreement Operating Lease/FMV

Lease Type Gross

Commencement Date 9/15/2017

Lessee Acme, Inc.

Business Unit Acme Headquarters

Ship-to Location(s) 901 Freedom Plaza, New York, NY 10005

120 monthly payments in advance; Rent holiday for first three months then fourth month
payment of $192,000 followed by payments for rest of year 1 of $351,000. Year 2 = $361,5
Terms
Year 3 = $372,375.90. Year 4 = $383,547.18. Year 5 = $395,053.59. Year 6 = $406,905.20
Year 7 = $419,112.36. Year 8 = $431,685.73. Year 9 = $444,636.73. Year 10 = $457,975.3

IBR 3.00%

Expected Holding Period 15 years

Option to renew for 2 consecutive renewal terms of five years each with 3 months notice an
Contract EOT Options
with annual 3% increases in rent. Option to terminate after original term.

Reasonably Certain EOT


Renewal
Event

Related Document Product / Service Quantity Cost

Building 4-Data Hall 1 (Original) 1 2,500,000

Total Cost
nths then fourth month
351,000. Year 2 = $361,530.
59. Year 6 = $406,905.20.
73. Year 10 = $457,975.39

h with 3 months notice and


l term.

Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 2,500,000 USD Monthly HQAP002 Lease component

$ 2,500,000.00
Agreement
Lessor/Funder U.S. Bancorp Equipment Finance, Inc.
Title of Agreement(s) Operating Lease/FMV
Type of Agreement Equipment lease
Lease Type FMV / operating
Commencement Date 4/1/2023
Booking Date 4/1/2023
Lessee Acme, Inc.
Business Unit Acme Telecommunications, Inc.
Ship-to Location(s) 3330 W. Royal Lane, Irving TX 75063
Terms 36 monthly payments in advance of 34199.38.
IBR 3.25%
Expected Holding Period 5 years

Buyout at EOT at 20% of OEC; 12-month renewal at 100% of orig payment; Return of equip
Contract EOT Options
require minimum 90 days notice.

Reasonably Certain EOT


Return
Event

Related Document Product / Service Quantity

PO #100 Dell Poweredge R720 Intel Xeon E-2 6XX Processors 118
PO #100 Shipping/Handling 1

Total Cost
% of orig payment; Return of equipment with no fee; all options

Pmt Accounting
Cost Ext Cost Currency Frequency Cost Center Treatment

11,571 $ 1,365,378 USD Monthly Acme03 Lease component


5,428 $ 5,428 USD Monthly Acme03 Lease component

$ 1,370,806.00
Agreement

Lessor/Funder <insert Funder>

Title of Agreement(s)
Server Agreement 1

Type of Agreement Operating Lease/FMV

Lease Type FMV / operating

Commencement Date 8/1/2022

Booking Date 8/1/2022

Lessee Acme, Inc.

Business Unit Acme Headquarters

Ship-to Location(s) 100 Acme Drive, Reston VA 20191

Terms 48 monthly payments in advance; lease rate factor of 0.020401859023

IBR 2.22%

Expected Holding Period 48 months

Buyout at EOT at FMV; Early buyout at Mo 24 for FMV; Fixed 12-month Renewal at 75% o
Contract EOT Options original payment; Return of equipment with no fee; all options require minimum 60 days not
maximum 180 days notice.

Reasonably Certain EOT


Return
Event

Related Document Product / Service Quantity Cost

PO #200 2817-M49 IBM Zenterprise 196 1 3156281

Total Cost
9023

month Renewal at 75% of


uire minimum 60 days notice,

Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 3,156,281 USD Monthly Acme03 Lease component

$ 3,156,281.00
Agreement

Lessor/Funder Cisco Systems Capital Corporation

Title of Agreement(s)
Software Agreement

Type of Agreement Operating Lease

Lease Type FMV / operating

Commencement Date 1/1/2023

Booking Date 1/1/2023

Lessee Acme, Inc.

Business Unit Acme Headquarters

Ship-to Location(s) 100 Acme Drive, Reston VA 20191

Terms 3 annual payments of $687711.78 paid in advance.

IBR Unknown

Expected Holding Period 36 months

Contract EOT Options Automatic termination of software license

Reasonably Certain EOT


Termination
Event

Related Document Product / Service Quantity Cost

Software License Agreement 1 2000000

Total Cost
Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 2,000,000 USD Annual Acme01 Lease component

$ 2,000,000.00
Agreement

Lessor/Funder Citizens Asset Finance, Inc.

Title of Agreement(s)
Data Card Agreement

Type of Agreement Operating/FMV Lease

Lease Type FMV / operating

Commencement Date 1/1/2019 [equipment arrived 12/23/2018]

Booking Date 1/1/2019

Lessee Acme Telecommunications Inc.

Business Unit Acme Network Services

Ship-to Location(s) 555 Telefon Way, Angelwood CA 93255

84 monthly payments in advance of $44,766.81. Should equipment be available early, Less


Terms
shall agree to pay daily rate of $1875 per day.

IBR Unknown

Expected Holding Period 96 months

Contract EOT Options 12-month renewal at $40290.13/month; Buyout at 13.5% of OEC; Return (terminate)

Reasonably Certain EOT


Renewal
Event

Related Document Product / Service Quantity Cost

MX6100 Entrust Data Card Personaliz 4 970000

Total Cost
nt be available early, Lessee

Return (terminate)

Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 3,880,000 USD Monthly Acme02 Lease component

$ 3,880,000.00
Agreement

Lessor/Funder Trilogy Leasing Co., LLC

Title of Agreement(s)
<insert name>

Type of Agreement Real Estate/Building lease

Lease Type FMV / operating

Commencement Date 1/1/2014

Booking Date 1/1/2014

Lessee Acme International, Inc.

Business Unit <insert BU>

Ship-to Location(s) 136 Wynford St, Toronto Ontario Canada M3C 1J3

Terms 12 quarterly payments of $428.58CAD in advance.

IBR

Expected Holding Period 48 months

Contract EOT Options 12-month renewal at 10% less of original rate; Return (terminate)

Reasonably Certain EOT


12-month renewal
Event

Related Document Product / Service Quantity Cost

Ricoh Copier 1 6086

Total Cost
Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

$ 6,086 CAD Quarterly Acme02 Lease component

$ 6,086.00
Agreement

Lessor/Funder Wells Fargo Equipment Finance Company

Title of Agreement(s)
Truck Agreement

Type of Agreement Fleet Lease

Lease Type FMV / operating

Commencement Date 5/12/2022

Booking Date 5/12/2022

Lessee Acme International, Inc.

Business Unit Acme International Sales

Ship-to Location(s) Segelflygsgaten 27, Skarpnack Sweden 128 30

Terms 60 monthly payments of SEK 150,166.50

IBR

Expected Holding Period 60 months

Purchase option at 48 months for SEK 2,739,377.26. If purchase option is not exercised wi
Contract EOT Options
notice, Lessor assumes return and termination of lease.

Reasonably Certain EOT


12-month renewal
Event

Related Document Product / Service Quantity

2022 Camions Cascadia Freightliner Truck 6

Total Cost
If purchase option is not exercised with 90 days
se.

Cost Ext Cost Currency Pmt Frequency Cost Center Accounting Treatment

1394349.14 $ 8,366,095 SEK Monthly Acme03 Lease component

$ 8,366,094.84

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