Lease Management & Lease Accounting Blog

Lease Accounting Insights

Expert guidance on ASC 842, lease management, and industry best practices

April 2, 2026• 12 min read

ASC 842 for Healthcare: Audit Readiness Checklist

This comprehensive guide addresses key questions including: What defines healthcare leases under ASC 842 for audit purposes? and How should healthcare organizations prepare an ASC 842 audit readiness checklist?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

March 27, 2026• 13 min read

Hospital Real Estate Leases: ASC 842 Challenges

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.

March 26, 2026• 12 min read

Medical Equipment Lease Classification Guide

This comprehensive guide addresses key questions including: How is medical equipment classified under ASC 842? and What are the key factors determining a finance vs. operating lease for medical assets?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.

March 25, 2026• 14 min read

Healthcare Lease Accounting Under ASC 842

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.

March 24, 2026• 13 min read

ASC 842 Lease Management Best Practices: A Controller's Guide

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.

March 21, 2026• 11 min read

iLeasePro offering Free AI-powered ASC 842 Lease Analyzer

This comprehensive guide addresses key questions including: What is the free AI-powered ASC 842 Lease Analyzer? and How can AI help with ASC 842 lease accounting compliance?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

March 16, 2026• 12 min read

Driven Brands Discloses Accounting Errors, Will Restate Previously Reported Financial Results

This comprehensive guide addresses key questions including: What are common accounting errors that lead to financial restatements? and How does ASC 842 impact the need for financial restatements?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

March 12, 2026• 11 min read

Using AP Data to Identify Unrecorded Leases

This comprehensive guide addresses key questions including: What is an unrecorded lease? and How can AP data be used to identify unrecorded leases?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

March 3, 2026• 12 min read

Is AI changing accounting models?

This comprehensive guide addresses key questions including: How is AI transforming accounting models? and What are the benefits of AI in accounting and auditing?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

February 19, 2026• 11 min read

Portfolio vs. Lease-Specific IBR: When Each Approach Works

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.

February 18, 2026• 10 min read

Responding to ASC 842 Audit Findings: A Controller's Playbook

This comprehensive guide addresses key questions including: What are common ASC 842 audit findings? and How do I respond to ASC 842 audit findings?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

February 17, 2026• 10 min read

Operating vs. Finance Lease Journal Entries: Side-by-Side Comparison

This comprehensive guide addresses key questions including: What are the key differences between operating and finance lease journal entries under ASC 842? and How do the journal entries for operating leases differ from finance leases for initial recognition?. Learn about compliance requirements, audit expectations, and best practices for close under ASC 842.

February 13, 2026• 13 min read

Complementary User Entity Controls (CUECs) for Lease Software

This comprehensive guide addresses key questions including: What are Complementary User Entity Controls (CUECs) in the context of lease software? and How do CUECs ensure the reliability of lease accounting data?. Learn about compliance requirements, audit expectations, and best practices for controls under ASC 842.

February 12, 2026• 12 min read

Qualitative Lease Disclosures: Narrative Requirements

This comprehensive guide addresses key questions including: What are the key qualitative disclosure requirements for ASC 842? and How do narrative disclosures differ from quantitative disclosures in ASC 842?. Learn about compliance requirements, audit expectations, and best practices for disclosures under ASC 842.

February 11, 2026• 11 min read

Lease Modification Documentation: What to Capture and Retain

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.

February 9, 2026• 13 min read

ASC 842 Substantive Testing Procedures: What Auditors Actually Do

This comprehensive guide addresses key questions including: What are the key substantive testing procedures for ASC 842 lease accounting? and How do auditors verify lease data under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.

February 7, 2026• 13 min read

Continuous Compliance: Building Sustainable Lease Accounting

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.

February 6, 2026• 9 min read

Quality Control Procedures for Lease Abstraction

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.