The Hélianthe group leases a data centre. An amendment signed in 20X4 adds an adjacent server room for the remaining term and extends the lease by 3 years; the total rent increases, but the increase attributable to the new room is about 20% below the prices observed for comparable rooms, with no particular circumstance of the contract to explain it. Write a memo to the audit committee analysing how Hélianthe should account for this amendment and the documentation to be gathered.