A Commercial Real Estate building owner paid a leasing agent a commission for negotiating the renewal of a lease.  The lease was for 36 months; 2 months free for January and February, 2020, then 34 months at $1,000 per month (total 36 months).

When amortizing the lease commission, is it amortized over 34 or the entire life of the lease (36 months)?  Normally lease commission are amortized over the lease term Not that it matters but the leasing agent was only paid a commission for the 34 month paid portion.

Any help or guidance appreciated!

Thanks!