[nradov]

Which specific "US accounting rules" are you referring to? I'm not aware of anything in GAAP to justify your claim.

There may be covenants in certain mortgage agreements related to lease rates and occupancy levels, but those are terms negotiated individually with lenders rather than being dictated by accounting rules.

[RestlessMind]

I think GP meant mortgage terms (or covenants). Accepting a lower rate will trigger all sorts of cascading effects. This article covers some aspects: https://www.horizoncreok.com/post/why-is-it-better-to-leave-...