Easily Remove Advanced Field in the Equipment Lease Agreement

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How to Remove Advanced Field in the Equipment Lease Agreement

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foreign [Music] present video features how to remove spreadsheets from your equipment availability planning focusing on the following areas viewing the status of rental equipment grouping column headings and drilling into Data viewing additional information relating to equipment viewing equipment availability in a calendar view viewing upcoming equipment rental reservations so Im currently logged into Baseline Enterprise and before we kick things off I want to talk about what I mean by planning your equipment availability so so often when I work with customers uh theyll theyll manage their data in multiple locations so theyll have some of the the rental information about the their equipment on spreadsheets or on whiteboards uh theyll have their service information managed in spreadsheets or on whiteboards in the workshop and Ill and theyll enter that information into multiple systems as well and then they need to try and plan their upcoming rentals based upon all this sporadic i

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Which two conditions must be met for a contract modification to be accounted for as a new lease?

The two criteria are: The modification grants the lessee an additional right-of-use not specified in the original lease (for example, the right to use additional assets or additional floors/space in a building)

What triggers lease remeasurement?

There is a docHub event or a docHub change in circumstances that is within the control of the lessee that directly affects whether the lessee is reasonably certain to exercise or not to exercise an option to extend or terminate the lease or to purchase the underlying asset.

What qualifies as lease modification?

A lease modification is defined as a change in the scope of a lease, or the consideration for a lease, that was not part of the original terms and conditions of the lease.

Does ASC 842 apply to equipment?

ASC 842 for equipment leases While there is a lot to unpack in that short definition, its clear that ASC 842 is the relevant standard when it comes to equipment lease accounting.

Does ASC 842 apply to equipment leases?

Under ASC-842, all leases show up on the balance sheet, and the new rules also determine how those leases are listed. In general, the new rules mean: All leases longer than 12 months are on balance sheet.

Is extending a lease a lease modification?

The agreement to extend the lease is a modification because it was not contemplated in the original terms of the lease. Since the modification does not add the right to use one or more underlying assets, it does not meet the criteria in IFRS 16.44(a) to be accounted for as a separate lease.

What qualifies as a lease modification?

A lease modification includes adding or terminating the right to use one or more underlying assets, or extending or shortening the contractual lease term.

What happens at the end of an equipment lease agreement?

The lessee enters an equipment leasing agreement with the option to purchase at the end of the contract. The lessor applies a percentage of each payment to the equipments purchase price. At the end of the contract, the lessor pays the remaining balance to gain ownership of the equipment.

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