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…
May 17, 2022
Should you include assumed future increases in rent due to CPI when determining minimum lease payments? Does this interpretation differ under ASC…
Hi All, Still working on Part 6 of my Build to Suit series which should wrap up the series, however, as I…
Sale Leaseback accounting for real estate The point of this post is not to go through every iteration of sale leaseback accounting,…
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 - 90% Maximum Guarantee Test We've already discussed the six automatic indicators of ownership in Part 2. I recommend…
Build To Suit - Determining the owner of the project In Part 1, we discussed how to determine whether or not we…
I am constantly surprised by the fact that this phrase, "lease inception" is so misunderstood. I mean first of all, we should…
Before getting too far into build to suit accounting, let me just say that this is one of the most surprising and…
A question came across my desk about the differences between finite lived assets vs indefinite lived assets. First and foremost, the basics.…
I have had a couple of questions come through regarding the appropriate balance sheet presentation of available-for-sale securities. Are they considered current…