
EBOOK:
Governance for Your Lease Portfolio
Governance for Your Lease Portfolio
Update Your CAPEX Policies and Controls for On-Balance Sheet Leases

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Policies and Controls
- Lease vs Buy Analysis
- Competitive Bidding
- Approvals and Authorizations
Key Considerations for
- CAPEX Strategy Updates
- Procurement Controls
- Tracking and Reporting
New CAPEX Categories of ROU Assets and Lease Liabilities Need Governance
With leases moving on balance sheet, many organizations will include right-of-use assets in their capital strategy going forward. As a result, they will need to review their leasing policies to ensure that they are consistent with the strategies for safeguarding shareholder value and optimizing key financial performance metrics, such as maximizing earnings per share or increasing free cash flow. Additionally, organizations will need to adopt stronger governance procedures for right-of-use assets and apply many of the same controls that exist for fixed assets.