Lessors have feelings, too. It’s hard to tell, though, at least with all of the attention lessees receive in the ASC 842 fervor. But we’re bucking trends in this episode of Accounting Matters, where co-hosts Adam Olsen and Sarah Cage Richter are joined by Embark’s National Quality Senior Manager Julie Avellanet for a hearty discussion on lessor considerations under the new lease accounting standard, covering topics like:Lease classification tests and areas where prior classification outcomes may differContract consideration allocations and applying the available expedientVariable lease payments in sales-type leases and recently issued ASU 2021-05Collectibility matters and impacts to income recognitionIncreased lessor disclosure requirementsFor more information on lessor accounting:A Lessor’s Quick Guide to the New Lease Standard ASC 842ASC 842, LeasesConnect with Embark on:LinkedInInstagramTwitterFacebookYouTubeListen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

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