Accounting Examples Archive Blogs with Accounting Examples Software Capitalization Rules under US GAAP and GASB Sep 18, 2023 Fixed Asset Accounting Explained with Examples, Journal Entries, and More Jul 20, 2023 Right-of-Use Asset (ROU Asset) and Lease Liability for ASC 842, IFRS 16, and GASB 87 Explained with an Example Jun 3, 2023 Tenant Improvement Allowance Accounting under ASC 842 Explained with a Full Example May 16, 2023 How to Calculate the Present Value (PV) of Future Lease Payments in Excel May 2, 2023 GASB 96 Disclosure Requirements for Governments Explained with an Example Apr 24, 2023 Depreciation Expense & the Straight-Line Depreciation Method Explained with a Fixed Asset Example & Journal Entries Apr 10, 2023 Operating Lease Accounting under ASC 842 Explained with a Full Example Mar 12, 2023 Capital Lease Accounting and Finance Lease Accounting under ASC 842 Explained with a Full Example Jan 27, 2023 Lease Purchase Options and More Intersections of Fixed Assets and Lease Accounting Explained with a Full Example Jan 17, 2023 ASC 842: The New Lease Accounting Standards Explained with Examples, Effective Dates, & More Oct 24, 2022 Sale-Leaseback Transactions and Accounting under ASC 842 Explained Sep 21, 2022 Lease vs. Buy Analysis and Calculator for Business – How to Determine When to Lease or Buy an Asset Sep 9, 2022 Deferred Rent under ASC 842 and ASC 840 Explained with Examples and Journal Entries Aug 11, 2022 Asset Capitalization Explained with a Lease Example Aug 3, 2022 SFFAS 54: FASAB Lease Accounting Explained with a Full Example Jul 25, 2022 Accrued Rent Accounting under ASC 842 Explained Jul 11, 2022 Rent Expense Explained and an Example of Straight-Line Rent under US GAAP Jun 27, 2022 GASB 96 Explained: Accounting for Subscription-Based IT Arrangements with Calculations and a Full Example Jun 14, 2022 Initial Direct Costs under ASC 842 Explained: Summary, Full Example May 24, 2022 GASB 87 Explained with a Full Example of the New Governmental Lease Accounting Standards Apr 20, 2022 Prepaid Rent and Other Rent Accounting for ASC 842 Explained (Base, Accrued, Contingent, and Deferred) Apr 11, 2022 Asset Retirement Obligation (ARO) Accounting Example for Real Estate Nov 11, 2021 Accretion Expense Accounting Explained with Full Example and Journal Entries Nov 11, 2021 ARO (Asset Retirement Obligation) Accounting Example for Oil and Gas Production Nov 11, 2021 Asset Retirement Obligation (ARO) Accounting under ASC 410 and ASC 842 Explained with Example Nov 10, 2021 Capital Lease Impairments under GASB 87: Example, Journal Entries Oct 29, 2021 Equipment Lease Accounting under ASC 842 and the Benefits of Leasing Equipment vs. Buying Explained Sep 24, 2021 GASB 87 Accrued Interest Example: Calculating the Liability Amortization Jul 23, 2021 Lease Amendment Accounting Explained: Expansion of Leased Premises Jun 18, 2021 Interest Expense Calculation Explained with a Finance Lease Example and Journal Entries Jun 12, 2021 GASB 87 Sale-Leaseback and Lease-Leaseback Accounting Transactions Jun 4, 2021 Accounting for Partial Disposals of Equity Method Investments under ASC 323 May 28, 2021 GASB 87 Disclosure Requirements for Lessees Explained with Examples May 14, 2021 Equity Method Accounting for Distributions Exceeding the Carrying Value (ASC 323) May 6, 2021 Accounting for Loss from Equity Method Investments Mar 31, 2021 GASB 87 Lessor Accounting Example with Journal Entries Feb 24, 2021 IFRS 16 Leases: Summary, Example, Journal Entries, and Disclosures Feb 6, 2021 Leasehold Improvements Accounting and Amortization under US GAAP Dec 7, 2020 Goodwill and Basis Differences in the Equity Method of Accounting (ASC 323) Nov 29, 2020 Sublease Accounting under ASC 840 and ASC 842 Nov 2, 2020 How to Calculate Interest Rate Implicit in the Lease for GASB 87 Oct 20, 2020 Interest Rate Implicit in the Lease under IFRS 16 Explained Aug 27, 2020 Accounting for Rent Concessions under IFRS 16 as a Result of the COVID-19 Pandemic Aug 20, 2020 The Equity Method of Accounting for Investments and Joint Ventures under ASC 323 Aug 7, 2020 Rent Abatement and Rent-Free Period Accounting under US GAAP Jul 27, 2020 Lease Incentives under ASC 842 Explained with a Full Accounting Example Jul 10, 2020 Discount Rate Implicit in the Lease under ASC 842 Jul 1, 2020 How to Account for Partial Lease Terminations Jun 12, 2020 Rent Concession Accounting under ASC 842 during COVID-19: Full Explanation and Example May 15, 2020 ASC 842 Disclosure Requirements: Example and Explanation Feb 28, 2020 Lease Abandonment Accounting: Common Questions and a Full Example Nov 20, 2019 Lease Liability Amortization Schedule: How to Calculate It in Excel Nov 18, 2019 Accounting for Lease Modifications under ASC 842, Part 2: Operating to Finance Oct 2, 2019 GASB 87: Two Examples of How to Transition for Lessees Sep 27, 2019 Lease Modification Accounting under ASC 842: Operating Lease to Operating Lease Aug 28, 2019 GASB 13: A Comprehensive Example Jun 14, 2019
Right-of-Use Asset (ROU Asset) and Lease Liability for ASC 842, IFRS 16, and GASB 87 Explained with an Example Jun 3, 2023
Depreciation Expense & the Straight-Line Depreciation Method Explained with a Fixed Asset Example & Journal Entries Apr 10, 2023
Capital Lease Accounting and Finance Lease Accounting under ASC 842 Explained with a Full Example Jan 27, 2023
Lease Purchase Options and More Intersections of Fixed Assets and Lease Accounting Explained with a Full Example Jan 17, 2023
ASC 842: The New Lease Accounting Standards Explained with Examples, Effective Dates, & More Oct 24, 2022
Lease vs. Buy Analysis and Calculator for Business – How to Determine When to Lease or Buy an Asset Sep 9, 2022
GASB 96 Explained: Accounting for Subscription-Based IT Arrangements with Calculations and a Full Example Jun 14, 2022
GASB 87 Explained with a Full Example of the New Governmental Lease Accounting Standards Apr 20, 2022
Prepaid Rent and Other Rent Accounting for ASC 842 Explained (Base, Accrued, Contingent, and Deferred) Apr 11, 2022
Asset Retirement Obligation (ARO) Accounting under ASC 410 and ASC 842 Explained with Example Nov 10, 2021
Equipment Lease Accounting under ASC 842 and the Benefits of Leasing Equipment vs. Buying Explained Sep 24, 2021