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Lessor Accounting Example under ASC 842

ASC 842 Leases provides several models for accounting for lease contracts for the lessor. How does the lessor determine which model to apply? How does the lessor initially measure the lease? What about subsequent recognition and measurement? Let’s explore those answers with a worked example of accounting for a lease contract by the lessor under ASC 842.

Topics covered include:

  • Lease classification for lessors
  • Initial recognition and measurement
  • Subsequent recognition and measurement
Download this detailed example and put your knowledge to work to better understand lessor accounting under ASC 842.
Lessor Accounting Example
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