This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

Fleet200 research finds more than a quarter of the UK's largest fleets use the funding method, compared to just one-in-20 in ...

In triple net office leases, tenants are required to reimburse landlords for a portion of the building’s overall operating expenses. These expenses cover the costs of operating and maintaining a ...

FASB Accounting Standards Codification (ASC) Topic 842, Leases, issued in February 2016, marked a significant overhaul in the financial reporting of long-term leases. Its adoption created many ...

Equipment loans may have specialized terms and loan amounts over traditional business loans Equipment leases can be a capital lease or an operating lease You may need at least two years in business ...

Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...

Joe Purvis, CPA, has taken a different tone with his not-for-profit clients this year with respect to lease accounting. For the past several years, each time Purvis’s not-for-profit clients have asked ...

Learn how a double net lease shifts property tax and insurance costs to tenants, and compare it with triple net leases for ...