Italian to English Bus/Financial Business/Commerce (general) Intangible assets

There is a term already defined for this as "severance bonus" in the glossary, but in this setting, it appears to mean something completely different.

In the financial statement of an Italian company, this is listed as an intangible asset:

"Le attività immateriali includono i marchi, le licenze, le indennità di buonuscita, i costi di sviluppo e l'avviamento."

It is then specifically defined as:

"Le indennità di buonuscita rappresentano i costi sostenuti dal Gruppo al fine di stipulare o di subentrare in contratti di locazione di spazi commerciali."

Is it some sort of buy-out clause? I'm half sure about the concept, and fully unsure of how to render it in English. As always, any suggestions would be greatly appreciated. Grazie e buon lavoro a tutti!

Claudio