I imagine in accounting terms the lease value would be...

I imagine in accounting terms the lease value would be appropriately valued based on what the market dictates. Just like any asset.

"You just have to hope someone wants the property!." - you only have to hope someone wants the property if you're trying to sell/transfer the lease for a profit. If youre not, then whether anyone wants the property or not is not a concern? If you want to break the lease, there'd be contractual paramaters in place.

If the lease expires and Vmoto dont want it anymore, dont re-lease. Its up to Vmoto. Simples. However, as it has value, if VMT ever wanted to exit there'd only be two choices: Sell/transfer the lease for payment, or break the lease.