If You Lease Assets, You Are Affected

If you currently (or plan to) lease assets such as real estate, airplanes, automobiles, and construction and manufacturing equipment, yes, 会计准则法典第842号将影响你对租赁的会计处理方式. 如果您的组织是租赁资产的持有者，则您被视为承租人. As such, 您将被要求在资产负债表上确认期限超过12个月的租赁的资产和负债以及这些租赁所产生的权利和义务.

A Lease Or Not A Lease?

To qualify as a lease under the new standard:

• It must be a physical asset.
• You must have the right to control or use the asset.
• The asset must be explicitly or implicitly identified.

Examples include (but are not exclusive to) office rental, photocopiers, computers and servers, vehicles, and equipment. 在这个新标准下，通常不被视为租赁的例子是软件订阅, leases for intangible assets, leases for exploration or use of non-renewable resources, and leases of inventory or assets under construction.

在分析现有租约和实施新准则时，有必要做出一些判断. 基于判断的标准的好消息是，合同背后的事实推动了财务报表上的数字, 而不是执行可能不适用于所有情况的强硬会计规则.

请记住，这种分析和解释会增加实施新标准所需的时间——这就是为什么你们现在应该采取行动.

There Will Be Much To Consider Moving Forward

As you'd expect, 实施新的租赁标准意味着你将改变对个别租赁的看法和解释方式. There are a few additional considerations to keep in mind as well.

Debt Covenants

Changing accounting methods doesn't change your organization, 但它会影响外界对你财务结果的看法. 特别是，增加重大的租赁负债可能会影响您对债务契约的遵守. 了解潜在的影响并尽早与银行展开对话是至关重要的.

Policy Elections

新的租赁标准要求组织就如何处理租赁做出政策决定. 这些政策中的许多使实施变得更容易，但往往会导致账面上的资产和负债增加. 在早期，您的组织需要审查并决定适合您的策略.

Process & Controls

In most organizations, operating lease decisions are fairly decentralized, especially when multiple locations are involved. 新的租赁标准要求将这些决定记录下来，以便会计核算, which introduces a need for new systems, processes, and controls. 好消息是，组织经常通过这种新方法发现效率和成本节约.