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Save NC Lease Agreement in Excel

Save NC Lease Agreement in Excel

Aug 6th, 2022

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How to Save NC Lease Agreement in Excel

5 out of 5

29 votes

In this video tutorial, the focus is on calculating the lease liability at initial recognition. The method for calculation is consistent across various standards, including the classification of leases as operating or finance under ASC 842. The process involves present valuing future lease payments at the commencement of the lease. While the initial calculation is similar for different standards, the treatment diverges when moving to the right of use asset, particularly under varying standards like IFRS 16. Additional complexities arise with modifications in leases, such as decreases in scope, highlighting the differences in accounting treatment across standards.

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