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Hello, my name is Ben. I am one of the CPAs here at LeaseQuery and I would like to talk to you today about one of the free tools that we offer for people who are working on transitioning their lease portfolio from the old rules under ASC 840, IAS 17, and the legacy GASB lease standards to ASC 842, IFRS16, and GASB 87, respectively. This is the present value tool. So in this video we will talk a little bit about why this is important and I will show you how to find it on our website and how to use it. So the main idea behind these standards updates is related to transparency and comparability. As we know many leases from the lessee or expense perspective were previously designated as operating and very simple to account for. You would just record a cash payment and a corresponding lease expense each month that you made a payment and this has changed because if you really think about the nature of these operating lease agreements and their transactions, entit
