H&R REAL ESTATE INVESTMENT TRUST  H&R FINANCE TRUST  Years ended December 31, 2010 and 2009  21.  Related party transactions (continued): 22. Segmented disclosures: Acquisitions and development support services are provided for a fee of 2/3 of 1% of total acquisition and development  costs, as defined in the agreement which is effective January 1, 2007. The support services relating to dispositions of  income properties are provided for a fee of 10% of the gain on sale of income properties adjusted for the add back of  accumulated depreciation and amortization. The current agreement expires on January 1, 2015 with one automatic five- year extension.  During the year ended December 31, 2010, the REIT recorded fees pursuant to this agreement of $14,657 (2009 -  $13,842), of which $1,062 (2009 - $nil) was capitalized to the cost of the income properties acquired, $2,191 (2009 -  $2,073) was capitalized to properties under development and $1,809 (2009 - $2,795) was capitalized to leasing  expenses. The REIT has also reimbursed the Property Manager for certain direct property operating costs and tenant  construction costs. For the year ended December 31, 2010, a further amount of $2,500 (2009 - $3,630) has been earned by the Property  Manager pursuant to the above agreement, in accordance with the annual incentive fee payable to the Property  Manager. In 2009, the Property Manager waived payment of the annual incentive fee. Pursuant to the above agreements, as at December 31, 2010, $1,682 (2009 - $857) was payable to the Property  Manager. The REIT leases space to companies affiliated with the Property Manager. The rental income earned for the year ended  December 31, 2010 is $1,322 (2009 - $1,260).  These transactions are measured at the exchange amount, which is the amount of consideration established and agreed  to by the related parties.  Segmented information on identifiable assets by geographic region and property operating income is outlined below. Capital assets are attributed to countries based on the location of the properties. Income properties and properties under development:  34  2010 2009 Canada 4,224,243 $  3,823,522 $  United States 1,062,943 1,095,868 5,287,186 $  4,919,390 $  Notes to Combined Financial Statements   (In thousands of dollars, except unit and per unit amounts) 