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The first step to prepare for ASC 842 implementation is to document a complete listing of all known lease contracts for real estate property, plant, and equipment.

Leases can be in contracts that you would not expect to have leases, such as service contracts for storage space, long-term supply agreements, and delivery services contracts. You will need to broaden your review to more than your organization’s current lease expense accounts.

Download our lease implementation organizer to streamline the process. 
 

If you have questions about the new standard, contact our lease accounting team.