discount hotels in ManchesterCost of Getting a Lease If you get a lease for business property, you recover the cost byamortizing it over the term of the lease. The term of the lease foramortization purposes includes all renewal options (and any otherperiod for which the lessee and lessor reasonably expect the lease tobe renewed) if less than 75% of the cost of getting the lease isattributable to the term of the lease remaining on the acquisitiondate. The term of the lease remaining on the acquisition date does notinclude any period for which the lease may later be renewed, extended,or continued under an option exercisable by the lessee. Enter your deduction in Part VI of Form 4562 if you must file thatform, or on the appropriate line of your tax return.