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.