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Lease Accounting

Get a grasp on lease accounting and how the process has changed under the new GASB 87 standard.

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1 minute read

Finance Lease vs. Operating Lease

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What is FASB?

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What is a Lease Schedule?

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1 minute read

What is the Difference Between a Lease and a Service Contract?

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1 minute read

What is a Lease in Accounting?

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1 minute read

What is Full Accrual Accounting?

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1 minute read

What is Cash Basis Accounting?

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1 minute read

What is a Lease Renewal?

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1 minute read

What is a Lease Impairment?

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1 minute read

What is a Partial or Full Termination?

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1 minute read

What is a Lease Modification?

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1 minute read

What is a Lease-Leaseback?

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1 minute read

What is a Sale-Leaseback?

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1 minute read

What is a Sublease?

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2 minute read

What is the Difference Between a Stated Interest Rate, an Implicit Interest Rate, and an Incremental Borrowing Rate?

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4 minute read

How do I Account for Short Term, Regulated, and Other Non-GASB 87 Leases?

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4 minute read

How do I Account for the Lease Receivable and the Corresponding Deferred Inflow of Resources Over the Lease Term?

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4 minute read

How do I Account for the Lease Liability and the Corresponding Intangible Lease Asset Over the Lease Term?

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4 minute read

How do I Determine if GASB 87 is Applicable to a Lease?

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2 minute read

What is Modified Accrual Accounting?

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