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[Music] this is sarah cage and im joined again by my co-host adam olson embarks national quality leader and we are welcoming back nicole harger into the podcast studio today we will be talking about lease modification and re-measurement under asc 842 which is a mouthful and maybe to back up and before we start todays discussion im sure many of our listeners are aware but for those who may not be why is asc 842 coming up so much right now i feel like im seeing it everywhere yeah so its its obviously its been a popular topic i feel like weve been talking about leasing for years yeah um since the original standard was or the original asu that gave us the standard was issued in 2016 but obviously all public companies you know or the majority of public companies adopted the standard back in 2019 and after deferral after deferral um for you know good reasons um you know private companies are now rounding the corner about having to implement and adopt 842 so for all calendar year and
