如果你正在购买新的卡车和拖车, consider 金融 Accounting St和ards Board’s (FASB) Accounting St和ards Update (ASU) No. 2016-02, 租赁(议题842) 在签订这些新的融资或经营租约时. This new ASU now requires the lessee to recognize a right-of-use asset 和 lease liability for contracts that meet the definition of a lease. Previously, operating leases were not required to record the assets 和 liabilities. Operating leases were previously only disclosed in the footnotes to the financial statements; however with the adoption of the new st和ard, operating leases must be disclosed on the balance sheet as well as in the footnotes. The FASB stated during a July 2017 update that “the lease st和ard is meant to address a long-st和ing flaw in U.S. GAAP that has permitted businesses 和 other organizations to leave a large part of their liabilities off their balance sheets by structuring them as leases instead of purchases funded through borrowed money.” Companies with significant lease portfolios will see their assets 和 liabilities on their balance sheets soar as the transition begins to recognize the additional operating leases. There is not expected to be a significant, if any, impact to the income statements of such companies.
在亚利桑那州立大学签订租约后的一年半内, companies are realizing the new accounting is broader than under the previous st和ards 和 taking an inventory of all day-to-day leases can be time consuming. For transportation 和 logistics companies entering into leases for fleets, 仓库和设备是正常的商业惯例. 对大多数公司来说, engaging in new leases is a routine process; however, most companies do not have a centralized process for lease maintenance. 无论是签订新的租赁合同还是定期支付租赁款项, it is important for companies to take an inventory of all leases 和 access whether the contracts meet the definition of a lease under the new st和ard. Implementation of the lease st和ard is not required until 2019 for public companies 和 2020 for all other entities, 但是要早点开始,今天就开始清点你的租赁清单.
bet9游戏平台 has released a detailed whitepaper in response to the high level of inquiries we have received from clients 和 friends regarding the FASB’s new guidance on lease accounting.
Another hurdle companies are facing after identifying all leases is developing an IT solution for tracking 和 managing their leases. Companies with a large inventory of leases should evaluate whether a tracking software would be a good investment for them to reduce some of the added administrative tasks 和 possibility of errors. bet9游戏平台 Technology Advisors has developed a web-based software solution, simpLEASE会计SM,提供一些关于转型的见解. This software will help companies in the determination of operating versus finance (old capital) leases, as well as determining the present value 和 the accounting entries required for recording these leases.
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Please contact us with questions about how the lease accounting st和ard may affect your organization 和 订阅我们的每周时事通讯, 我们对, 用于未来的租赁会计更新, 报告和网络研讨会.