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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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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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Do You Know When a Lease Starts?

George Azih Lease Accounting December 6, 2016

Do You know when a lease starts? When does a lease start? Every lease has a “startdate, but most people do not understand what that date really is. When precisely does a leasestart? Does a lease

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Accounting for Tenant Improvement Allowances when a Lease Renews

George Azih Tenant improvement allowance accounting December 6, 2016

In a previous blog post I explained how to account for tenant improvement allowances on a new operating lease under GAAP. In this post, I will explain how to account for the initial (previous)...

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Key Differences Between Current GAAP and The New Lease Standard

George Azih GAAP, Lease Accounting Transition December 6, 2016

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

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Using Excel to Calculate Present Value of Minimum Lease Payments

George Azih Accounting in Excel December 6, 2016

This is the ONE thing you MUST be able to do under the new lease accounting rules:

The new lease accounting rules require the vast majority of leases to be capitalized. The capitalized amount is...

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LeaseQuery SAVED over $28,000 in overpayments for one client. How much could it be COSTING You?

George Azih Accounting in Excel, Lease Accounting Transition December 6, 2016

You won’t believe how much we just SAVED a client!!!

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6 Lease Accounting Errors You’re Probably Making (And How to Fix Them) – PART 2

George Azih Lease Accounting Errors November 25, 2016

This is the second of a two-part series: 6 Lease Accounting Errors You’re Probably Making (And How to Fix Them). Our previous post addressed the first 3 common accounting errors we have found...

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Straight-Line Rent Calculation for Leases where Tenant is Required to Expand in Future (Must-Takes)

George Azih GAAP, Lease Expansion, Deferred Rent Accounting November 22, 2016

In our previous blog, we addressed accounting for leases when a lessee is granted access to a part of a building at first and then granted access to the rest of the building at a later date. This...

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