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New Developments
The AICPA recently issued several Technical Practice Aids (TPAs) covering the following lease accounting topics: • lease term • rent revenue and rent expense • leasehold improvements and...
BOMA.org - Leasehold Depreciation
Accounting... Limiting leasehold improvements to be depreciated at a rate of 1/39th per year until the improvement goes...
The AAO Weblog » Blog Archive » An SEC View On Lease Accounting ...
Nicolaisen reminded readers of the proper accounting for three particular lease issues: 1. The mismatch issue: Don’t depreciate leasehold improvements over a longer period than the contract term for...
Accounting
Accounting Alert August 12, 2005 Issue 2005-4. Capitalizing rental costs hits a... this period for the purpose of constructing a lessee asset (for example, leasehold improvements)
Letter from SEC Chief Accountant to Robert J. Kueppers, Chairman ...
Of specific concern is the appropriate accounting for: (1) the amortization of leasehold improvements by a lessee in an operating lease with lease renewals, (2) the pattern of recognition of rent when...
FCS lease accounting service (lessee, lessor, and sublease accounting)
Full tax accounting with reconciliation to and differentiation from book accounting. - Full integration of subleases and leasehold improvements with their associated prime (lessee) leases.
Accounting and Auditing
Recent Controversies in Accounting for Operating Leases and Leasehold Improvements (October 2005) Basic Principles in the New...
Accounting Methods & Periods
15-Year Recovery Period for Certain Qualified Leasehold Improvements. P rior to the AJCA, if a leasehold improvement constituted an addition or improvement to nonresidential...
Accounting.Com: Active Topics
Leasehold Improvements: gera_emily14: 0: 3: 05 December 2006 at 3:17am By gera_emily14: Accounting for Leasehold Improvements: gera_emily14: 0: 7: 05 December 2006 at 3:14am
Accounting.Com: Accounting Procedures
Accounting for Leasehold Improvements: gera_emily14: 1: 34: 05 December 2006 at 7:48pm By soxes: Fixed Asset Depreciation: hwdflorz1990: 0: 10: 05 December 2006 at 6:39pm
