The article touches on this briefly: they do do this, in the form of "five year lease, first year free as an incentive!". This lowers the actual rent by 20%, bu

The article touches on this briefly: they do do this, in the form of "five year lease, first year free as an incentive!". This lowers the actual rent by 20%, but they can still use the (pretend) full rent when calculating asset value.