Lease Capitalization/Accounting

The Real Lease Accounting Challenge and Opportunity – Equipment Leases

April 6th, 2018 | Lease Capitalization/Accounting

Recently, we have been having a great deal of discussion around equipment leasing and the effect of the new accounting standards on that segment of business activity. Our work with our real estate client teams has naturally focused on the accounting changes for real estate leases, but since the new accounting standards reach beyond real […]

Let’s Get It Right – Negotiated Lease Charges vs. Reality

March 23rd, 2018 | Lease Capitalization/Accounting

We all know how much time, energy and money is invested in crafting a commercial lease. The process can be drawn out and arduous. But at the end of the negotiations, the lease is drawn up and signed by the landlord and tenant. The tenant takes occupancy of their space. Construction begins and ends. The […]

T-Minus Six Quarters

July 14th, 2017 | Lease Capitalization/Accounting

Recently I attended a conference presented by Financial Executives International in Philadelphia. There were two accounting topics presented during the two-day conference – one on the new Revenue Recognition Standard (ASC 606) and the second on the new Lease Accounting Standard (ASC 842). My focus was the Lease Accounting topic as it is primarily relevant […]