# Lease Management & Lease Accounting Blog

# Compliance

March 27, 2026 • 13 min read

### [Hospital Real Estate Leases: ASC 842 Challenges](/content/blog/hospital-real-estate-leases-asc-842/index.html)

This comprehensive guide addresses key questions including: What are the unique challenges hospitals face with ASC 842 compliance? and How do hospital real estate leases complicate ASC 842 financial reporting?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Hospital Real Estate Leases: ASC 842 Challenges →](/content/blog/hospital-real-estate-leases-asc-842/index.html)

March 25, 2026 • 14 min read

### [Healthcare Lease Accounting Under ASC 842](/content/blog/healthcare-lease-accounting-asc-842/index.html)

This comprehensive guide addresses key questions including: How does ASC 842 specifically impact healthcare organizations’ balance sheets and financial reporting? and What are the key challenges healthcare accounting teams face when implementing ASC 842 for their diverse lease portfolios?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Healthcare Lease Accounting Under ASC 842 →](/content/blog/healthcare-lease-accounting-asc-842/index.html)

March 24, 2026 • 13 min read

### [ASC 842 Lease Management Best Practices: A Controller's Guide](/content/blog/asc-842-lease-management-best-practices/index.html)

This comprehensive guide addresses key questions including: What are the key ASC 842 lease management best practices for controllers? and How can controllers ensure ASC 842 compliance in lease management?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: ASC 842 Lease Management Best Practices: A Controller's Guide →](/content/blog/asc-842-lease-management-best-practices/index.html)

February 19, 2026 • 11 min read

### [Portfolio vs. Lease-Specific IBR: When Each Approach Works](/content/blog/portfolio-vs-lease-specific-ibr/index.html)

This comprehensive guide addresses key questions including: What is the difference between portfolio and lease-specific IBR under ASC 842? and When should a portfolio approach to IBR be used for ASC 842 compliance?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Portfolio vs. Lease-Specific IBR: When Each Approach Works →](/content/blog/portfolio-vs-lease-specific-ibr/index.html)

February 11, 2026 • 11 min read

### [Lease Modification Documentation: What to Capture and Retain](/content/blog/lease-modification-documentation/index.html)

This comprehensive guide addresses key questions including: What documentation is required for ASC 842 lease modifications? and How long should lease modification documentation be retained?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Lease Modification Documentation: What to Capture and Retain →](/content/blog/lease-modification-documentation/index.html)

February 7, 2026 • 13 min read

### [Continuous Compliance: Building Sustainable Lease Accounting](/content/blog/continuous-lease-compliance/index.html)

This comprehensive guide addresses key questions including: How can organizations maintain continuous ASC 842 compliance? and What are the key components of a sustainable lease accounting compliance program?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Continuous Compliance: Building Sustainable Lease Accounting →](/content/blog/continuous-lease-compliance/index.html)

February 6, 2026 • 9 min read

### [Quality Control Procedures for Lease Abstraction](/content/blog/lease-abstraction-quality-control/index.html)

This comprehensive guide addresses key questions including: What are the key quality control procedures for lease abstraction? and How can lease abstraction quality control prevent audit discrepancies?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Quality Control Procedures for Lease Abstraction →](/content/blog/lease-abstraction-quality-control/index.html)

February 5, 2026 • 12 min read

### [IBR for Companies Without External Debt](/content/blog/ibr-companies-without-debt/index.html)

This comprehensive guide addresses key questions including: How do companies without external debt calculate IBR for ASC 842? and What factors influence the IBR for debt-free companies under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: IBR for Companies Without External Debt →](/content/blog/ibr-companies-without-debt/index.html)

January 31, 2026 • 13 min read

### [Lease Term Changes: Accounting for Extensions and Early Terminations](/content/blog/lease-term-changes-accounting/index.html)

This comprehensive guide addresses key questions including: How are lease extensions accounted for under ASC 842? and What is the accounting impact of early lease terminations?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Lease Term Changes: Accounting for Extensions and Early Terminations →](/content/blog/lease-term-changes-accounting/index.html)

January 22, 2026 • 20 min read

### [Current/non-current classification is a financial reporting requirement](/content/blog/currentnon-current-classification-is-a-financial-reporting-requirement/index.html)

This comprehensive guide addresses key questions including: What is current/non-current classification in financial reporting? and Why is current/non-current classification important for ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Current/non-current classification is a financial reporting requirement →](/content/blog/currentnon-current-classification-is-a-financial-reporting-requirement/index.html)

January 21, 2026 • 13 min read

### [Understand ASC 842 Lease Accounting Without the Jargon](/content/blog/what-is-asc-842-lease-accounting/index.html)

This comprehensive guide addresses key questions including: What is ASC 842 lease accounting in simple terms? and How does ASC 842 impact financial statements?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Understand ASC 842 Lease Accounting Without the Jargon →](/content/blog/what-is-asc-842-lease-accounting/index.html)

January 12, 2026 • 10 min read

### [Common Lease Abstraction Errors and Their Financial Impact](/content/blog/common-lease-abstraction-errors/index.html)

This comprehensive guide addresses key questions including: What are the most common lease abstraction errors? and How do lease abstraction errors financially impact a company?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Common Lease Abstraction Errors and Their Financial Impact →](/content/blog/common-lease-abstraction-errors/index.html)

January 8, 2026 • 11 min read

### [Remeasurement Triggers Under ASC 842: Complete Checklist](/content/blog/asc-842-remeasurement-triggers/index.html)

This comprehensive guide addresses key questions including: What are the common remeasurement triggers under ASC 842? and When is remeasurement required for leases under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Remeasurement Triggers Under ASC 842: Complete Checklist →](/content/blog/asc-842-remeasurement-triggers/index.html)

January 6, 2026 • 10 min read

### [Guide to Deferred Rent Under ASC 842](/content/blog/deferred-rent-explained/index.html)

This comprehensive guide addresses key questions including: What is deferred rent under ASC 842? and How is deferred rent calculated and recognized under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Guide to Deferred Rent Under ASC 842 →](/content/blog/deferred-rent-explained/index.html)

January 1, 2026 • 14 min read

### [Lease Lifecycle Governance: Sustaining ASC 842 Compliance](/content/blog/lease-lifecycle-governance/index.html)

This comprehensive guide addresses key questions including: What is lease lifecycle governance in ASC 842 compliance? and How does lease lifecycle governance ensure ongoing ASC 842 compliance?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Lease Lifecycle Governance: Sustaining ASC 842 Compliance →](/content/blog/lease-lifecycle-governance/index.html)

December 30, 2025 • 12 min read

### [Lease Abstraction Accuracy: Data Quality Standards for ASC 842](/content/blog/lease-abstraction-accuracy-standards/index.html)

This comprehensive guide addresses key questions including: Why is lease abstraction accuracy important for ASC 842 compliance? and What are the key data quality standards for ASC 842 lease abstraction?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Lease Abstraction Accuracy: Data Quality Standards for ASC 842 →](/content/blog/lease-abstraction-accuracy-standards/index.html)

December 26, 2025 • 12 min read

### [ASC 842 Modification Accounting: Complete Decision Framework](/content/blog/asc-842-modification-accounting/index.html)

This comprehensive guide addresses key questions including: How to account for ASC 842 lease modifications? and What are the steps in the ASC 842 lease modification accounting decision framework?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: ASC 842 Modification Accounting: Complete Decision Framework →](/content/blog/asc-842-modification-accounting/index.html)

December 25, 2025 • 14 min read

### [Incremental Borrowing Rate Methodology: A Complete Framework](/content/blog/ibr-methodology-framework/index.html)

This comprehensive guide addresses key questions including: What is the Incremental Borrowing Rate (IBR) methodology in ASC 842? and How is the Incremental Borrowing Rate calculated under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.

[Read More: Incremental Borrowing Rate Methodology: A Complete Framework →](/content/blog/ibr-methodology-framework/index.html)
