Latest Lease Management & Lease Accounting Intelligence Articles
New ASC 842 lease accounting & lease management articles, newest first.
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CIO Bulletin Features iLeasePro Among Lease Platforms
CIO Bulletin’s November 2026 edition lists iLeasePro among its Leading Lease Intelligence and Accounting Platforms 2026 and interviews co-founder John Meedzan on why iLeasePro was built, the rebuilt subledger, and the roadmap.
How CPA Firms Can Run ASC 842 Across Their Client Base
A repeatable way for small and midsized CPA firms to handle ASC 842 across many clients: who owns what, the standard client file, the year’s calendar, and the independence questions for attest clients.
iLeasePro Completes Rebuild With a Full ASC 842 Subledger
What changed when iLeasePro was rebuilt: the ASC 842 subledger, lease and portfolio trial balances, internal consistency checks, the simplified product lineup, and what comes next on the roadmap.
What Auditors Expect From a Lease Subledger
What a lease subledger is under ASC 842, the five things an auditor expects from it, a worked tie-out to the general ledger, and why a subledger that balances can still be wrong.
Why Private Company Lease Errors Are a Controls Problem
Why lease accounting errors at private companies are usually process failures, what they can cost a CFO with an auditor and a lender, and seven questions that test whether the lease process holds up.
ASC 842 for Long-Term Care Operators: Master Leases and Resident Agreements
How a skilled nursing or senior living operator applies ASC 842 from both sides: splitting one multi-facility master lease into per-facility lease components and measuring each, and deciding whether a resident agreement is a lease or falls under ASC 606 through the lessor practical expedient.
Medical Office Building Lease Accounting for Health Systems
How a health system accounts for a medical office building when it is the landlord, the seller or the sublessor rather than the tenant: ground leases of campus land, leasebacks, sale-leasebacks with repurchase rights, and physician subleases, with a decision table and a sublease shortfall example.
Medical Practice Lease Accounting Under ASC 842
How an independent physician, dental or eye care practice applies ASC 842 to its office suite, its clinical equipment and a building the doctors own, with one worked example covering a 5-year suite lease and a $1-buyout equipment lease.
Capital Lease: What the Old Term Means Under ASC 842
What a capital lease was under ASC 840, why ASC 842 calls it a finance lease, how the two compare line by line, and how a lessee records one today, with a five-year equipment lease worked through its first-year entries and current portion.
Is Prepaid Rent an Asset? Prepaid Rent Under ASC 842
Where rent paid in advance sits under ASC 842: a current prepaid asset on a short-term lease, or part of the right-of-use asset on a recognized lease. Includes the month-end adjusting entry and a side-by-side worked example with every input stated.
Is Rent a Liability, an Expense or an Asset Under ASC 842?
Sorts a tenant’s rent into expense, liability or asset under ASC 842: rent due and unpaid, future payments on a recognized lease, short-term and month-to-month rent, and rent paid ahead, with a classification table by ASC paragraph and one month of entries on a $10,000-a-month office lease.
Lease Amortization Schedule: How to Build and Read One Under ASC 842
How a lease amortization schedule is built and read under ASC 842: what each column holds, how payments in arrears and in advance change the period math, and one $48,000-a-year lease run as both an operating and a finance schedule.
Rent Commencement Date vs Lease Commencement Under ASC 842
What the rent commencement date in a lease means, why ASC 842 does not use it as the accounting start date, and what a four-month gap between the two dates does to the lease liability, right-of-use asset and straight-line cost.
Built-to-Suit Lease Accounting: The ASC 842 Control Test
How a tenant decides whether it controls a building or other asset under construction before lease commencement under ASC 842-40-55-5, what each of the five control indicators puts on its balance sheet, and when a build-to-suit ends in sale-leaseback accounting.
Lease Adjusted Leverage: How Leases Enter the Debt Ratio
What lease-adjusted leverage measures, whether ASC 842 treats operating lease liabilities as debt, where finance lease liabilities fit, and a worked calculation of debt to EBITDA and lease-adjusted debt to EBITDAR for one private company.
Lease Commission Amortization Under ASC 842
How a broker’s leasing commission is treated as an initial direct cost under ASC 842-10-30-9, which lease costs fall outside that definition, and how the commission is amortized by a lessee through the right-of-use asset and by a lessor under each lease classification, with five-year schedules for both sides.
What Is a Synthetic Lease Under ASC 842
What a synthetic lease is as a structuring term, which ASC 842 tests its purchase option, residual value guarantee and construction terms feed, and why the lessee may also need a Topic 810 consolidation analysis.
Occupancy Agreement vs Lease Under ASC 842
Whether an occupancy agreement, license, tenancy agreement or coworking membership is a lease under ASC 842, with a decision matrix that tests four space arrangements against the identified-asset, substitution, economic-benefits and direction-of-use paragraphs.
Capitalized Interest on Lease Liabilities
Whether interest on a lessee’s lease liability can be capitalized into an asset under construction under ASC 835-20, why finance lease interest qualifies and operating lease cost does not, and how to compute the capitalization rate and amount, with a worked plant-construction example.
Lessee vs Lessor Under ASC 842
Which party to a lease is the lessee and which is the lessor under the ASC 842-10-20 definitions, why the lessor need not own the asset, and a side-by-side table of what each records, with a three-year worked example.
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