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Welcome to Accounting Academy with Fitz and his dog FIFO, where they help people learn about accounting. In this tutorial, they are assisting their friend Paul who owns a chain of veterinary clinics called Pet Vet. Paul is seeking help in accounting for some changes to his leases, specifically regarding expanding one of his clinics. The new square footage is being added at a higher market rate, increasing the cost of the expansion. Fitz and Paul discuss how to account for these changes.