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Save Smoking Lease Addendum in Excel

Save Smoking Lease Addendum in Excel

Aug 6th, 2022

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How to Save Smoking Lease Addendum in Excel

4.8 out of 5

37 votes

In this video tutorial, the presenter explains how to calculate lease liability at initial recognition, applicable to various accounting standards. The methodology involves present valuing future lease payments at the lease's commencement. Key concepts include the difference between financial and operating leases under ASC 842 and IFRS 16, particularly in relation to the right-of-use asset. The presenter also highlights how accounting practices diverge when handling modifications, such as decreases in scope. This foundation aims to assist viewers in accurately determining lease liability at the beginning of the lease term.

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