Your Guide to Lessor Accounting

Organizations commonly lease assets like office space, IT equipment, vehicles, or medical devices to support day-to-day operations—typically acting as the lessee, while the leasing provider is the lessor. However, there are instances where subleasing these assets to a third party makes strategic sense. When this happens, the original lessee takes on the role of a lessor, triggering the need for distinct accounting processes to remain compliant with lease accounting standards. Lease accounting experts from LeaseAccelerator and EZLease will lay out what lessor accounting is and how you can use it to account for your subleases. Learn about the different types of lessor leases, critical key accounting standard requirements, and best practices. Learning Objectives:

• Overview of lessor accounting and key accounting standards

• Managing lessee and lessor accounting in one process

• How to gather the required information to ensure completeness and accuracy

• Real-world case studies