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Accounting brief: Lessee accounting for tenant improvements
ARTICLE | September 13, 2024
Authored by RSM US LLP
In many leases, lessors provide lessees with lease incentives. Topic 842, Leases, of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) does not provide guidance on accounting for contingent lease incentives. This publication provides guidance on accounting for these arrangements.
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Source: RSM US LLP.
Reprinted with permission from RSM US LLP.
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