19. COMMITMENTS AND CONTINGENCIES The Tucson Foothills and the Albuquerque Hotels are subject to non-cancelable ground leases expiring in 2050 and 2033. Total expense associated with the non-cancelable ground leases for the fiscal years ended January 31, 2013 and 2012 was $210,501 and $204,206, respectively, plus a variable component based on gross revenues of each property that totaled approximately $73,000 and $68,000, respectively. During 2010, the Trust entered into a five-year office lease for its corporate headquarters. The Trust recorded $30,718 and $29,611 of general and administrative expense related to the lease during fiscal year 2013 and 2012, respectively. The lease included a base rent charge of $24,000 for the first lease year with annual increases to a final year base rent of $39,600. The Trust has the option to cancel the lease after each lease year for penalties of four months rent after the first year with the penalty decreasing by one month s rent each successive lease year. It is the Trust s intention to remain in the office for the duration of the five-year lease period. Future minimum lease payments under these non-cancelable ground leases and office lease are as follows: Fiscal Year Ending 2014 $ 253,321 2015 233,721 2016 212,121 2017 212,121 2018 212,121 Thereafter 5,014,895 Total $ 6,138,300 The Trust is obligated under loan agreements relating to three of its hotels to deposit 4% of the individual hotel s room revenue into an escrow account to be used for capital expenditures. The escrow funds applicable to the four hotel properties for which a mortgage lender escrow exists are reported on the Trust s Consolidated Balance Sheet as  Restricted Cash.  InnSuites Hotels has entered into membership agreements with Best Western International, Inc. for four of the hotel properties. These agreements provide for fees to be paid by the Hotels based on revenue and reservations received, and contain no minimum payment provisions. Under these arrangements, fees paid for membership fees and reservati