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...
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...
Will I need to impair my assets due to COVID-19? What is an impairment? Do you have impairment indicators? Is your asset recoverable? How do I calculate impairment? Related articles Will I need to impair my assets due to COVID-19? Depending on your...
See the landlord’s perspective Know the full value of your lease Use data to identify which leases to negotiate Approach with a solution in mind Collaborate across departments Understand the accounting implications of rent deferments COVID-19 relief guidance Strong...
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...
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:...
