Leases in Hospitals and Health Systems

ASC 842 in hospitals and health systems, where the portfolio runs from imaging equipment and infusion pumps to medical office buildings — and where service agreements for managed equipment frequently contain a lease nobody recorded.

8 articles across 3 groups.

Start here Healthcare Lease Accounting Under ASC 842

What makes a health system portfolio different, and where the recurring errors are.

The portfolio

Healthcare Lease Accounting Under ASC 842 | iLeaseProHow does ASC 842 specifically impact healthcare organizations' balance sheets and financial reporting? What are the key challenges healthcare …
ASC 842 Medical Equipment Lease Classification | iLeaseProHow is medical equipment classified under ASC 842? What are the key factors determining a finance vs. operating lease for medical assets?
ASC 842 Hospital Real Estate Lease Compliance | iLeaseProWhat are the unique challenges hospitals face with ASC 842 compliance? How do hospital real estate leases complicate ASC 842 financial reporting?
Medical Office Building Lease Accounting for Health SystemsHow 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 …
ASC 842 Long-Term Care: Master and Resident LeasesHow a skilled nursing or senior living operator applies ASC 842 from both sides: splitting one multi-facility master lease into per-facility lease …
Medical Practice Lease Accounting: Suites and EquipmentHow an independent physician, dental or eye care practice applies ASC 842 to its office suite, its clinical equipment and a building the doctors own, …

Find what is not recorded

identifying embedded leases in healthcare asc | iLeaseProWhat is an embedded lease in healthcare under ASC 842? How do I identify embedded leases within service contracts in healthcare?

Audit readiness

ASC 842 Audit Checklist for Healthcare Readiness | iLeaseProWhat defines healthcare leases under ASC 842 for audit purposes? How should healthcare organizations prepare an ASC 842 audit readiness checklist?

Other topicsAudit Close Compliance Controls Disclosures Financial Reporting Implementation Lean Accounting Lease Abstracting Lease Accounting Lease Analysis Lease Management Press Release Product Updates Regulatory Updates

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