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Lease Accounting Fundamentals

Lease Accounting Fundamentals

New Standard

Vehicle (TRAC) lease accounting
GASB 96 (SBITAs)
Refunds
Video: Sustaining Compliance
Implicit rate
Deferred Rent Liability

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Asset Retirement Obligations (ARO)

Video: Asset Retirement Obligation (ARO)
Asset Retirement Obligations (ARO)
ARO Data Entry
ARO Payment
Move/ Copy AROs
ARO Upload

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Transition Accounting

Calculating Initial Liability and ROU
Transition Accounting
Transition Incremental Borrowing Rate

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