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Accounting for Subleases Under GAAP: the CORRECT Way

George Azih Lease Accounting, GAAP, Sublease Accounting March 12, 2018

Have you ever leased a space, decided you no longer require it, then subleased the space to a third-party? Did you continue making payments to the Landlord under the initial lease while collecting...

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Tax Effect of Deferred Rent Under Current GAAP Lease Accounting Rules

George Azih Lease Accounting, GAAP, Tax, Deferred Rent Accounting August 29, 2017

In this blog post, we will explain how deferred rent affects income tax under current lease accounting rules. We want to stress that this blog post covers it and income taxes under CURRENT rules...

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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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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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