Lease Accounting Fundamentals

New Standard

• Refunds
• Video: Sustaining Compliance
• Deferred Rent Liability
• Interest Rates
• Governmental Accounting Standards Board (GASB)
• Financial Accounting Standards Board (FASB)

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