Closing under ASC 842 without quarter-end surprises
Where lease accounting breaks down at scale, and how to keep every figure traceable to the clause behind it.
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Lease accounting
Field notes on Lease accounting for teams managing real estate across hundreds of locations.
Articles
10 posts
A remeasurement checklist for changing leases
The events that trigger a remeasurement, and how to post each one without breaking the audit trail.
What IFRS 16 software needs to do, and why a spreadsheet stops being enough
IFRS 16 puts nearly every lease on the balance sheet under one model. The software that handles it well earns trust on remeasurement, not day one.
Finance lease vs operating lease: the classification test and why it still matters
Finance lease vs operating lease classification under ASC 842: the five-part test, what changes on the financial statements, and the IFRS 16 difference.
TIA recovery: how tenant improvement allowances actually get collected, and accounted for
TIA recovery is a cash and accounting problem at once. Here’s how ASC 842 treats the allowance, and how to keep the recovery process on schedule.
Accounts payable audit: the rent payments with no purchase order
Rent and CAM have no purchase order, so the three-way match cannot govern them. What replaces it, and the eight failure modes worth testing for.
AI-powered lease accounting software: what to require, and what to ignore
Where AI belongs in lease accounting tooling and where it does not, plus the control evidence your auditor will expect from packaged software.
Sale-leaseback: what it does to your balance sheet after close
A sale-leaseback converts owned real estate into cash and a long-term lease. Whether it clears your balance sheet is a separate test. Here it is.
Leasehold improvement depreciation: the life, the formula, and why the lease term is not the answer
Leasehold improvements depreciate over 15 or 39 years, not the lease term. The recovery periods, the formula, and how ASC 842 differs.
