How to Record Rooftop Cell Site Revenue
Records the monthly rental income received from telecommunications providers for leasing rooftop space for antennas.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Accounts Receivable | Debit | 2,500.00 | - |
| Lease Revenue - Rooftop Cell Sites | Credit | - | 2,500.00 |
💡 Accountant's Note
REITs often generate ancillary income by leasing roof space or mechanical rooms to telecom companies. This is recorded as lease revenue, separate from primary tenant rents.
Practitioner & Systems Framework
💻 ERP Architecture
Set up cell site leases as specific lease units in the property management module (e.g., Yardi or MRI) to automate billing.
⚠️ Audit Flags
Verification of lease terms against payments received and reconciliation of the rent roll for non-traditional lease units.
📄 Required Documentation
Executed master lease agreement with the telecom provider and monthly billing statements.
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Discussion & Community Questions
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