When it comes to buying or leasing medical equipment, both routes have their pros and cons. However, leasing is becoming an increasingly popular choice for many healthcare providers. The best medical ...

An open-end lease requires the lessee to make a final balloon payment to purchase the asset. Learn how open-end leases work, ...

Learn how single net leases transfer property tax responsibilities to tenants, reducing landlords' burdens while offering a less common commercial lease option.

A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...

In triple net office leases, tenants are required to reimburse landlords for a portion of the building’s overall operating expenses. These expenses cover the costs of operating and maintaining a ...

According to reports from the Securities and Exchange Commission and the U.S. Chamber of Commerce, U.S. companies currently have an estimated $2.8 trillion in operating lease obligations that are ...

ASC 842, the new lease accounting standard, represents the most significant change in decades to the way companies account for leases under U.S. GAAP. For the first time, companies are required to ...

It's going to take a great deal of time and resources to dig into the underlying contracts to discern how to properly follow the new rules and determine the impact on your financial statements. It's ...

Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...