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 ...

NEW YORK - JANUARY 31: The former Philip Morris office building, now called Altria, is shown January 31, 2003 in New York City. The company changed names to Altria at a recent shareholder's meeting ...

ASC 842, the new lease accounting standard, represents the most significant change in decades to the way companies account for leases under U.S. GAAP. For the first time, companies are required to ...

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 ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. After several years of delay and extended implementation ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. The deadline for private companies to adopt the new lease ...

Lease rent revenue increased by $53.4 million, or 22.4%, to $291.6 million in 2025 from $238.2 million in 2024. The increase is primarily due to an increase in the average size of the portfolio as ...

The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards ...

The new standard requiring all leases longer than 12 months to be recorded on balance sheets is now in effect for nonpublic companies with a fiscal year beginning after Dec. 15, 2021. Processing ...

In December, new accounting standards for reporting leases are scheduled to go into effect. The intention: To more accurately portray leases’ implications for a company’s financial health. Under the ...

Lease accounting is becoming more complex and detailed for private companies and not-for-profit entities. Business valuations may also be impacted by the new standard. Effective in fiscal years ...