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Our Lease Accounting Experts Answer Your Lease Queries

5 Ways Businesses overpay Rent (and don't know it)

George Azih Lease Accounting Errors December 7, 2016

Industry statistics show the overwhelming majority of tenants will overpay their landlord during the course of a property lease or rental. While no one wants to spend money they don’t have to,...

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How to Use Excel to Calculate The Present Value of Minimum Lease Payments When Each Payment is Equal

George Azih Accounting in Excel December 7, 2016

Reader Request: Some readers have requested that I put up a blog explaining how to use excel to calculate the present value of minimum lease payments, under current accounting rules. I am happy to...

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How to Use Excel to Calculate The Present Value of Minimum Lease Payments When The Payment Amount Changes Each Period

George Azih Accounting in Excel December 7, 2016

 

This post by George Azih explains how to use excel to calculate the present value of minimum lease payments when each payment is different.

Example:

Let’s calculate the present value of the...

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Using Excel To Calculate The Present Value Of Future Minimum Lease Payments

George Azih Accounting in Excel December 7, 2016

Need To Calculate Present Value?  We have what you're looking for.

This is free excel tool you can use to calculate the present value of future minimum lease payments. It is a template that works for periods up to...

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New Lease Accounting Rules 2013 Type A and Type B Leases

George Azih lease accounting updates December 7, 2016

In May 2013, the FASB and IASB released an Exposure Draft proposing a new approach to lease accounting. The proposed accounting rules will require recognition of all leased assets as “Right of...

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2013 Lease Exposure Draft: Accounting for Type A Leases

George Azih lease accounting updates December 7, 2016

In this post I will explain Type A leases in detail from the lessee perspective. We will discuss how to calculate the initial and subsequent values of the lease liability and the initial and...

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Debunked: 6 Myths About the New Lease Accounting Rules!

George Azih Lease Accounting December 7, 2016

There is a LOT of misinformation about the new lease accounting rules. In this post I will address the biggest misconceptions.

Myth 1: All leases will be capitalized: While the vast majority of...

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Do you know when a lease starts?

George Azih Lease Accounting December 6, 2016

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Lease Start date vs Move in Date vs Possession Date vs Commencement Date vs Execution Date. Which one...

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Accounting for Tenant Improvement Allowances When a Lease Renews

George Azih Tenant improvement allowance accounting December 6, 2016

In a renewal, how do you account for the tenant improvement allowance under the previous lease?

In a previous blog post I explained how to account for tenant improvement allowances on a new...

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Key Differences Between Current GAAP and The New Lease Standard

George Azih GAAP, Lease Accounting Transition December 6, 2016

Key Differences Between Current GAAP and The New Lease Standard

In this post we will address the differences between current GAAP and the FASB new lease accounting standard, with a focus on...

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