Lease Accounting
ASC 842 Assistance For Lessees
Leasing real estate, equipment, 对许多组织来说，一系列其他产品是一项重要的活动. In fact, 对于那些不愿意或无法承担完全拥有资产风险的人来说，租赁是一种不可思议的资源. Unfortunately, 2016年之前生效的租赁指引因未能满足财务报表使用者的需求而受到严厉批评，尤其是在长期经营租赁存在问题的情况下.
In response, 财务会计准则委员会(FASB)发布了会计准则更新(ASU)。 2016-02 Leases (Topic 842) - also referred to as ASC 842 - in 2016. Since then, public business entities, not-for-profit entities, 和员工福利计划发起人被要求向证券交易委员会提交文件，以调整他们对租赁的记账方式. Now it's the private companies' turn.
这个全面的租赁会计资源中心旨在为您提供对ASC 842的更深入的了解，以及帮助您采用新指导并保持会计标准合合性的解决方案. 继续浏览这个网站，以发现更多有用的租赁会计辅助工具. In the meantime, if you have questions along the way, you can reach out to Rea & Associates' lease accounting task force anytime!
租赁会计准则常见问题解答
If You Lease Assets, You Are Affected
If you currently (or plan to) lease assets such as real estate, airplanes, automobiles, and construction and manufacturing equipment, yes, 会计准则法典第842号将影响你对租赁的会计处理方式. 如果您的组织是租赁资产的持有者，则您被视为承租人. As such, 您将被要求在资产负债表上确认期限超过12个月的租赁的资产和负债以及这些租赁所产生的权利和义务.
A Lease Or Not A Lease?
To qualify as a lease under the new standard:
- It must be a physical asset.
- You must have the right to control or use the asset.
- The asset must be explicitly or implicitly identified.
Examples include (but are not exclusive to) office rental, photocopiers, computers and servers, vehicles, and equipment. 在这个新标准下，通常不被视为租赁的例子是软件订阅, leases for intangible assets, leases for exploration or use of non-renewable resources, and leases of inventory or assets under construction.
在分析现有租约和实施新准则时，有必要做出一些判断. 基于判断的标准的好消息是，合同背后的事实推动了财务报表上的数字, 而不是执行可能不适用于所有情况的强硬会计规则.
请记住，这种分析和解释会增加实施新标准所需的时间——这就是为什么你们现在应该采取行动.
There Will Be Much To Consider Moving Forward
As you'd expect, 实施新的租赁标准意味着你将改变对个别租赁的看法和解释方式. 还有一些额外的注意事项需要记住.
Debt Covenants
Changing accounting methods doesn't change your organization, 但它会影响外界对你财务结果的看法. 特别是，增加重大的租赁负债可能会影响您对债务契约的遵守. 了解潜在的影响并尽早与银行展开对话是至关重要的.
Policy Elections
新的租赁标准要求组织就如何处理租赁做出政策决定. 这些政策中的许多使实施变得更容易，但往往会导致账面上的资产和负债增加. 在早期，您的组织需要审查并决定适合您的策略.
Process & Controls
In most organizations, operating lease decisions are fairly decentralized, especially when multiple locations are involved. 新的租赁标准要求将这些决定记录下来，以便会计核算, which introduces a need for new systems, processes, and controls. 好消息是，组织经常通过这种新方法发现效率和成本节约.
How We Can Help
实施新的租赁标准有很多复杂的地方，我们非常乐意在这个过程中提供帮助. 以下是我们可以帮助您在租赁会计实施过程中的一些方法.
Advice
As your CPA firm and trusted advisor, 我们随时可以回答您在流程或租赁标准解释方面的问题. 实现该标准将需要大量的工作，而协作可以减轻这一负担.
Systems
考虑到捕获和控制精确数据的复杂性, calculating monthly journal entries, 并为财务报表创建必要的脚注披露, we strongly recommend seeking a software solution, such as LeaseCrunch, to track your lease portfolio. Rea & Associates与LeaseCrunch携手合作，让客户的生活更轻松. 单击此处或下面的LeaseCrunch徽标以了解有关简化租赁会计的更多信息.
Team Supplement
Recognizing the effort involved in implementing the new standard, we have an experienced, trained team ready and waiting to help you collect, analyze, and enter lease data, 以便您能够及时执行新的租赁标准.
Outsource
一些组织更愿意专注于他们的核心业务应用程序，而把这类工作留给专家. Similar to your fixed asset schedules, 如果您希望我们持续维护您的租赁组合，请告知我们.
Next Steps
具备执行新租赁标准所需的时间和工作, we strongly recommend you take action as soon as feasible. It's important to assess:- The size and complexity of your lease portfolio.
- 租赁流程的强度和当前集中化程度.
- 您将为新租赁标准选择的政策选举.
- The scope of your implementation process.