Lease Accounting Fundamentals

New Standard Accounting

• Accounting Standards Boards
• Calculating Initial Liability and ROU
• Deferred Inflow of Resources
• Deferred Rent Liability
• GASB 96 (SBITAs)
• Implicit rate

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Asset Retirement Obligations (ARO)

• ARO Data Entry
• ARO Inflation Rate
• Asset Retirement Obligations (ARO)
• Bulk importing AROs
• Video: Asset Retirement Obligation (ARO)