Take the Challenge

Can You Solve the Lease Accounting Crossword Puzzle?

Clues

Across

1. Reporting standard adopted by SEC

2. Says there are $3.3T of off-balance sheet leases

5. Rate

7. Insurance, maintenance and taxes

9. Assets will now be on balance sheet

10. Contracts need to be reviewed for potential leases

11. Practical

12. Keeping us all busy

13. Event sponsor

15. Components must be separated out

16. Finance or operating lease

17. Enron Exec could get out of jail next year

18. Direct costs

Down

1. FASB Chairman

3. No longer used in ASC 842

4. Modified

6. Excluded from the standard

8. IASB Chairman

14. Leases must now be tracked at this level

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