Leasing real estate? What lessees need to know

PwC's accounting podcast · Apr 16, 2024 · 35m · transcript

In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-suit arrangements and more, we cover some of the key areas that lessees should consider in accounting for real estate leases.

In this episode, we discuss:

03:25 - Lease incentives

08:23 - Distinguishing between lessee and lessor assets

11:28 - Accounting for lessee assets

13:50 - Accounting for lessor assets

17:20 - Determination of the lease commencement date

19:06 - Multiple units of account in a lease

21:51 - Build-to-suit arrangements

For more…