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Identifying embedded leases in your contracts
The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover some of the key considerations and common difficulties.
In this episode, we discuss:
1:35 - Embedded leases, including examples
7:43 - The model used to identify an embedded lease
08:56 - Identified asset considerations
16:52 - Control considerations
30:18 - Identification of lease versus non-lease components and allocation of consideration
For more information on these topics, read chapter 2 of…
The skinny
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