Your Guide to Lessor Accounting

Most organizations that lease real estate spaces or equipment assets like IT, fleet, or medical devices keep and use those leased assets within their organizations; they are the lessees, and the lease financial company is the lessor. However, there are times when it makes sense to sublease space or lease out assets to another organization, turning lessees into lessors. This shift in roles requires different lessor accounting processes and calculations to be in compliance with the lease accounting standards. 

Lease accounting experts 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.