Lease Accounting Fundamentals

New Standard Accounting

• Calculating Initial Liability and ROU
• Deferred Rent Liability
• Financial Accounting Standards Board (FASB)
• GASB 96 (SBITAs)
• Governmental Accounting Standards Board (GASB)
• Implicit rate

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Asset Retirement Obligations (ARO)

• ARO Data Entry
• ARO Payment
• ARO Upload
• Asset Retirement Obligations (ARO)
• Ending an ARO Example 1
• Ending an ARO Example 2

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