RESEARCH CENTER ARCHIVES

View past research studies and analyses on the lease accounting standards.

US Progress Report

ASC 842 Adoption | Published March 2018

Market Readiness in 2018 – Over 300 finance and accounting leaders from both large US-based public and private companies were surveyed on topics like data collection, process readiness, and system selection.

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SAB 74 Disclosure Analysis

ASC 842 Adoption | Published September 2018

We compiled a Lease Accounting SAB 74 Disclosures Analysis report with examples from 100 SEC registrants over the past 15 months. The study focuses on the top 100 US public companies as ranked by the total leasing obligations tabularized in the footnotes of annual filings.

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ABOUT THE CENTER

One of the biggest challenges with today’s leasing programs is that there is no real model for success.

Finance organizations don’t know the difference between a “good” leasing program and a “great” one because there are no publicly available studies that benchmark performance. Nor are there any generally accepted KPIs or metrics for accounting, operations, and procurement teams to utilize when analyzing the activities of their own organizations.

Most companies have an under-performing lease portfolio, but do not even realize it because 1) they cannot measure their performance and 2) even if they could, there is no benchmark for comparison.

Finance leaders do not know if they are leasing more or less than their peer group because the data has historically been buried in the footnotes of SEC filings.

Treasurers do not know if they are realizing the economic benefits of a lease because they are not able to compare the expected Present Value to the actual Present Value.

Operations teams do not know if their end-of-term return rates for equipment assets are above or below average because there is no benchmark for comparison.

At LeaseAccelerator, we are relentlessly data-driven.

It drives us mad that there aren’t publicly available metrics or benchmarks to compare the performance of leasing portfolios. So we have invested in building the Leasing and OpEx Research Center to help companies track, measure, and compare the performance of their sourcing, management, and accounting activities.

LeaseAccelerator is the pioneer of the Enterprise Lease Accounting Software Market.  Our aim with the leaseaccounting.com website and OPEX and Leasing Research Center is to help companies get educated on the technical accounting standards and best practices so that they can successfully transition to ASC 842, IFRS 16, and GASB 87.