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Leasing real estate? What lessees need to know

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Content provided by PwC. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.

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In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases.
In this episode, we discuss:

  • 03:25 - Lease incentives
  • 08:23 - Distinguishing between lessee and lessor assets
  • 11:28 - Accounting for lessee assets
  • 13:50 - Accounting for lessor assets
  • 17:20 - Determination of the lease commencement date
  • 19:06 - Multiple units of account in a lease
  • 21:51 - Build-to-suit arrangements

For more information on these topics, read chapters 3, 6, and 8 of our Leases guide. Also, check out other episodes in our miniseries covering lease classification and “day 2” lease accounting. Additionally, follow this podcast on your favorite podcast app for more episodes.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

Capitole

1. Lease incentives (00:03:25)

2. Distinguishing between lessee and lessor assets (00:08:23)

3. Accounting for lessee assets (00:11:28)

4. Accounting for lessor assets (00:13:50)

5. Determination of the lease commencement date (00:17:20)

6. Multiple units of account in a lease (00:19:06)

7. Build-to-suit arrangements (00:21:51)

505 episoade

Artwork
iconDistribuie
 
Manage episode 412875829 series 1240336
Content provided by PwC. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.

Text us your thoughts on this episode

In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases.
In this episode, we discuss:

  • 03:25 - Lease incentives
  • 08:23 - Distinguishing between lessee and lessor assets
  • 11:28 - Accounting for lessee assets
  • 13:50 - Accounting for lessor assets
  • 17:20 - Determination of the lease commencement date
  • 19:06 - Multiple units of account in a lease
  • 21:51 - Build-to-suit arrangements

For more information on these topics, read chapters 3, 6, and 8 of our Leases guide. Also, check out other episodes in our miniseries covering lease classification and “day 2” lease accounting. Additionally, follow this podcast on your favorite podcast app for more episodes.
Suzanne Stephani is a director in PwC’s National Office specializing in the statement of cash flows, as well as the application and interpretation of the accounting guidance related to financing and leasing transactions.
Marc Jerusalem is a PwC National Office managing director specializing in leasing. Marc consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Heather Horn is the PwC National Office Sustainability & Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC’s global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

Capitole

1. Lease incentives (00:03:25)

2. Distinguishing between lessee and lessor assets (00:08:23)

3. Accounting for lessee assets (00:11:28)

4. Accounting for lessor assets (00:13:50)

5. Determination of the lease commencement date (00:17:20)

6. Multiple units of account in a lease (00:19:06)

7. Build-to-suit arrangements (00:21:51)

505 episoade

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