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Fitz and his dog FIFO welcome viewers to Accounting Academy, where they help people learn about accounting. In this episode, they assist their friend Paul, who owns a chain of veterinary clinics called Pet Vet. Paul seeks help in accounting for modifications to his leases, specifically regarding the expansion of one clinic. The new square footage is being added at a higher market rate, leading to increased costs. Fitz and Paul discuss how to account for these changes.