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FAQ: Lessee accounting for right-of-use assets in operating leases (Updated June 14, 2019)

In depth , PwC US Jun 14, 2019

Read our updated FAQ on the subsequent measurement of right-of-use assets in operating leases.

Wondering how to assess whether right-of-use assets in operating leases are impaired?

Under the new leases standard, lessees will need to recognize virtually all of their leases on the balance sheet by recording a right-of-use asset and a lease liability. We’ve recently updated our In depth to add even more responses to frequently asked questions on the subsequent measurement of right-of-use assets in operating leases. Topics include: impairment testing, abandonment, subleases, lease components, and the treatment of right-of-use assets in acquisitions.

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Also listen to our podcast on 5 things you need to know about lessee right-of-use assets.

Download FAQ: Lessee accounting for right-of-use assets in operating leases

For a deeper discussion on right-of-use assets in operating leases, please contact:

Beth Paul

Partner, National Professional Services Group, PwC US

Andreas Ohl

Partner, National Professional Services Group, PwC US

Adam Smith

Managing Director, Deals, PwC US

Jonathan Rhine

Director, Accounting Advisory, PwC US

Chenelle Manley

Senior Manager, National Professional Services Group, PwC US

Logan Redlin

Director, National Professional Services Group, PwC US

Contact us

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

FAQ: Lessee accounting for right-of-use assets in operating leases (Updated June 14, 2019)

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Read our updated FAQ on the subsequent measurement of right-of-use assets in operating leases.

Wondering how to assess whether right-of-use assets in operating leases are impaired?

Also listen to our podcast on 5 things you need to know about lessee right-of-use assets.

Download FAQ: Lessee accounting for right-of-use assets in operating leases

For a deeper discussion on right-of-use assets in operating leases, please contact:

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Start adding items to your reading lists:

Save this item to:

This item has been saved to your reading list.

Read our updated FAQ on the subsequent measurement of right-of-use assets in operating leases.

Wondering how to assess whether right-of-use assets in operating leases are impaired?

Also listen to our podcast on 5 things you need to know about lessee right-of-use assets.

Subscribe to our podcast

Download FAQ: Lessee accounting for right-of-use assets in operating leases

For a deeper discussion on right-of-use assets in operating leases, please contact:

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