Wheeler Real Estate Investment Trust, Inc. Quarterly report pursuant to sections 13 or 15(d)

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

Details of these deferred costs, net of amortization and other assets are as follows:


	September 30, 2012		December 31, 2011
	(unaudited)

Lease origination costs, net	$	142,070	$	178,140
Financing costs, net		9,149		18,072
Deferred REIT costs		1,092,476		772,722
Other		7,078		8,146


Total Deferred Costs and Other Assets	$	1,250,773	$	977,080

Future amortization of lease origination costs, financing costs and in place leases is as follows:


	Lease
For the Twelve Months Ending September 30, (unaudited)	Origination Costs		Financing Costs		In Place Leases

2013	$	44,403	$	6,964	$	1,779
2014		35,257		2,185		1,779
2015		27,153		—		1,779
2016		16,316		—		1,779
2017		9,972		—		2,787
Thereafter		8,969		—		3,467

	$	142,070	$	9,149	$	13,370

Subsidiaries [Member]

Details of these deferred costs, net of amortization and other assets are as follows:


	September 30, 2012		December 31, 2011
	(unaudited)

Lease origination costs, net	$	275,457	$	296,123
Property escrows		301,751		274,061
Deferred REIT costs		290,000		136,010
Other		80,845		31,310


Total Deferred Costs and Other Assets	$	948,053	$	737,504

Future amortization of lease origination costs is as follows:


For the Twelve Months Ending September 30, (unaudited)	Lease Origination Costs

2013	$	71,004
2014		58,090
2015		46,084
2016		35,741
2017		31,586
Thereafter		32,952

	$	275,457