Embedded lease considerations for nonprofit organizations
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Embedded lease considerations for nonprofit organizations

10 months ago · 1 min read



As not-for-profit entities (NFPs) prepare and begin to adopt Accounting Standards Codification (ASC) 842, Leases, it is imperative that they accumulate their inventory of contracts that are subject to the new lease accounting guidance. As they complete their analysis, NFPs should be alert for embedded leases, which are leases that are contained within service or other contracts.

Embedded leases: Where to look

Careful consideration of various contracts is required, as embedded leases may be difficult to identify. Some areas where

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