Lease Incentive Accounting under ASC 842

Lease Incentive Accounting under ASC 842

What is a lease incentive? It’s a lease incentive: How do we treat it? Leasehold improvements Leasehold improvements: Lessor asset Leasehold improvements: Lessee asset Lease incentive impact to opening lease liability and ROU asset Lease incentive example Lease...
Discount Rate Implicit in the Lease under ASC 842

Discount Rate Implicit in the Lease under ASC 842

What is the implicit rate under ASC 842? How to calculate the rate implicit in a lease under ASC 842 Example of calculating the rate implicit in a lease under ASC 842 Validating the calculated implicit rate If you are unable to calculate the implicit rate Summary...
Webinar | ASC 842: Lease Incentives

Webinar | ASC 842: Lease Incentives

ASC 842: Lease Incentives In this webinar, our lease accounting experts discuss lease incentives and their effect on consideration in a contract under ASC 842. Viewers will also get an in-depth look at step-by-step examples of accounting for lease incentives paid at...
How to Account for Partial Lease Terminations

How to Account for Partial Lease Terminations

Is it a termination? How to account for a termination Reassessing classification Remeasuring the lease liability Remeasuring the right-of-use asset Partial termination accounting with example Approach 1: Proportionate change in the lease liability Approach 2:...