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• CPI and other indices or rates in minimum lease payments

  Should you include assumed future increases in rent due to CPI when determining minimum lease payments? ASC 840-10-25-4 states (emphasis added), This guidance…

• March Build To Suit Madness – EXCEL TEMPLATE

  Hi All, Still working on Part 6 of my Build to Suit series which should wrap up the series, however, as I…

• Build-To-Suit Lease Accounting – Part 5 – Real Estate Sale Leaseback Accounting

  Sale Leaseback accounting for real estate The point of this post is not to go through every iteration of sale leaseback accounting,…

• Build-To-Suit Lease Accounting – Part 4 – Accounting when deemed the owner

  Accounting when deemed the owner of a construction project Welcome to Part 4 of my Build To Suit series. Parts 1-3 we…

• Build-To-Suit Lease Accounting – Part 3 – 90% Maximum Guarantee Test

  Build To Suit - 90% Maximum Guarantee Test We've already discussed the six automatic indicators of ownership in Part 2. I recommend…

• Build-To-Suit Lease Accounting – Part 2 – Am I the owner of the construction project?

  Build To Suit - Determining the owner of the project In Part 1, we discussed how to determine whether or not we…

• Lease Inception – What is it?

  I am constantly surprised by the fact that this phrase, "lease inception" is so misunderstood.  I mean first of all, we should…

• Build-To-Suit Lease Accounting – Part 1 – What is a construction project?

  Before getting too far into build to suit accounting, let me just say that this is one of the most surprising and…

• Finite Lived vs Indefinite Lived Intangible Assets – How to test for impairment?

  A question came across my desk about the differences between finite lived assets vs indefinite lived assets. First and foremost, the basics.…

• Balance sheet presentation of available-for-sale securities?

  I have had a couple of questions come through regarding the appropriate balance sheet presentation of available-for-sale securities.  Are they considered current…