This excerpt taken from the RRGB 10-K filed Feb 23, 2006.
Acquired in a Business Combination (EITF No. 05-6). EITF No. 05-6 requires that leasehold improvements acquired in a business combination be amortized over the shorter of the useful life of the assets or a term that includes required lease periods and renewals deemed to be reasonably assured at the date of acquisition. EITF No. 05-6 further requires that leasehold improvements that are placed in service significantly after and not contemplated at or near the beginning of the lease term shall be amortized over the shorter of the useful life of the assets or a term that includes the required lease periods and renewals deemed to be reasonably assured at the date of the acquisition. EITF No. 05-6 became effective for the Companys fiscal quarter beginning July 11, 2005. The adoption of EITF No. 05-6 did not have a material effect on the Companys consolidated financial statements.
In March 2005, the FASB issued FASB Interpretation No. (FIN) 47,