Blog

• 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?  Does this interpretation differ under ASC…

• 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…