Lease accounting for every asset class
The way a lease is classified and measured depends on what is leased. Each guide covers the typical fact pattern for that asset class under ASC 842 — and ships with a worked example you can compute live in the embedded calculator.
Office & real estate
84 mo typicalOffice and commercial property leases are the most common ASC 842 leases — typically long-term, paid monthly in advance, and almost always operating l…
Accounting for a office lease →Vehicles & fleet
48 mo typicalCompany cars and fleet vehicles are typically 3–5 year leases paid monthly. Depending on the term versus the vehicle's economic life and any bargain p…
Accounting for a vehicle lease →Equipment & machinery
60 mo typicalManufacturing and construction equipment leases are often finance leases because the term covers most of the machine's useful life or includes a purch…
Accounting for a equipment lease →IT & data-center hardware
36 mo typicalServers, laptops and data-center hardware are usually short-to-mid-term leases. Many qualify for the short-term lease exemption if 12 months or less.…
Accounting for a IT equipment lease →Retail space
120 mo typicalRetail leases combine long terms, base rent with escalations, and frequently tenant improvement allowances (lease incentives) that reduce the ROU asse…
Accounting for a retail lease →Warehouse & industrial
96 mo typicalWarehouse and industrial property leases behave like other real estate: long-term operating leases, monthly in advance, often with initial direct cost…
Accounting for a warehouse lease →Compute your own lease
Start from any asset-class preset, then change the term, payment and rate to match your actual lease — the schedule and disclosures recompute instantly.