Payments in the nature of rent
(2) Payments in the nature of rent. For purposes of paragraph (b)(1)(i) of this section, a payment in the nature of rent includes a payment intended to substitute for rent or to fund or supplement the rental payments of another. For example, a payment in the nature of rent includes a payment of any kind (whether denominated as supplemental rent, as liquidated damages, or otherwise) that is required to be made in the event that (i) The leased property is not leased for the additional period; (ii) The leased property is leased for the additional period under terms that do not satisfy specified terms and conditions; (iii) There is a failure to make a payment of rent with respect to such additional period; or (iv) Circumstances similar to those described in paragraph (b)(2) (i), (ii), or (iii) of this section occur. (3) De minimis rule. For the purposes of this paragraph (b), obligations to make de minimis payments will be disregarded.