The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
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The net book value of the asset(s) sold in connection with the sale of the property to another party and lease back to the seller.

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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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