---
title: 3 Key Concepts to Apply ASC 842 Leases
description: Download these three short videos on the key concepts of ASC 842 Leases today!
image: https://info.gaapdynamics.com/hubfs/leases%20microlearning%20video%20gif.gif
---
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#### Free Microlearning Videos:
## 3 Key Concepts to Apply ASC 842 *Leases*
Our microlearning videos for ASC 842 Leases are bite-sized educational gems that simplify the complexities of lease accounting. In these engaging videos, lease guidance is broken down into easily digestible segments, allowing learners to grasp the intricacies of ASC 842 with ease.
As you apply ASC 842 to any lease contract, you’ll need to determine 3 key inputs to record your lease on the balance sheet. These include the:
1. Lease term;
2. Lease payments; and
3. Discount rate.
Our 3 microlearning videos walk you through determining each key input so you'll be prepared. Enjoy!
#### Meet our latest learning solution:
# Microlearning
Microlearning, also referred to as nano learning, is a way of teaching and delivering content to learners in small, very specific bursts. Usually 10-15 minutes in length and focusing on only one learning objective, our microlearning lessons are short, digestible, and available at your moment of need.
And they're eligible for CPE!
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