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In this video, host Sarah Cage and co-host Adam Olson welcome Ty Cotter, a resident lease accounting specialist at Embark, to discuss embedded leases under ASC 842. As private companies prepare for the new leasing guidance effective 2022, the discussion aims to help them identify all their leases. The session will also serve as a refresher for those who have already adopted the guidance. Adam emphasizes the importance of defining what constitutes a lease under U.S. GAAP to set the context for the discussion on embedded leases. The conversation includes key considerations and practical insights for viewers navigating lease accounting.
