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Lease Management & Lease Accounting Blog

Implementation

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• 14 min read

ASC 842 Transition Methods Explained

This comprehensive guide addresses key questions including: What are the key ASC 842 transition methods available to entities? and How do the effective dates of ASC 842 impact transition method selection?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.

• 11 min read

ASC 842 Journal Entries Explained with Examples

This comprehensive guide addresses key questions including: How are journal entries recorded for operating leases under ASC 842? and What is the initial journal entry for a finance lease under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.

• 12 min read

Medical Equipment Lease Classification Guide

This comprehensive guide addresses key questions including: How is medical equipment classified under ASC 842? and What are the key factors determining a finance vs. operating lease for medical assets?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.

• 12 min read

2026 Lease Portfolio Outlook: Finance, Real Estate & ASC 842

This comprehensive guide addresses key questions including: What are the key trends shaping the lease portfolio outlook for 2026? and How does ASC 842 compliance impact the 2026 lease portfolio outlook for finance and real estate?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.