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, ...
A Tax Court case decided last year, Stough, 144 T.C. No. 16 (2015), illustrates the need for tax planning in drafting and negotiating real estate lease agreements, particularly those involving prepaid ...
An open-end lease requires the lessee to make a final balloon payment to purchase the asset. Learn how open-end leases work, ...
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