{"id":2153,"date":"2019-12-17T16:33:08","date_gmt":"2019-12-17T16:33:08","guid":{"rendered":"https:\/\/visuallease.com\/?page_id=2153"},"modified":"2025-06-13T16:25:31","modified_gmt":"2025-06-13T20:25:31","slug":"asc-842","status":"publish","type":"page","link":"https:\/\/visuallease.com\/compliance\/asc-842\/","title":{"rendered":"ASC 842"},"content":{"rendered":"[vc_row type=”full_width_content” full_screen_row_position=”middle” equal_height=”yes” content_placement=”middle” bg_color=”#0165a3″ scene_position=”center” text_color=”light” text_align=”left” class=”banner circle_blue inner_banner” overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” text_align=”left”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”left” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”text_img” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”ASC 842 Lease Accounting Compliance Software” font_container=”tag:h1|font_size:36|text_align:left|color:%23ffffff|line_height:1.5″ use_theme_fonts=”yes” css=”.vc_custom_1683208310103{margin-bottom: 30px !important;}”][vc_column_text]<\/b><\/b>See how Visual Lease gives you the control and confidence you need within your lease portfolio to stay audit-ready all year long, while turning your leases into a strategic asset.[\/vc_column_text]
<\/div><\/div>[nectar_btn size=”small” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-1″ icon_family=”none” url=”https:\/\/visuallease.com\/request-demo\/” text=”Learn More”][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”left” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”banner_img” width=”1\/2″ column_border_width=”none” column_border_style=”solid”]
\"ASC_842\"<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”120″ bottom_padding=”60″ overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column enable_animation=”true” animation=”fade-in” centered_text=”true” column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ font_color=”#ffffff” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” text_align=”left” class=”circle_point_r_top”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”col__text__left__home_cs” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”ASC 842 Leases on the Balance Sheet.” font_container=”tag:h2|font_size:30|text_align:left|color:%23002e42|line_height:1.4″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1683208324704{margin-bottom: 15px !important;}” el_class=”f_pop _not_break_mobile”][vc_column_text]\n

The FASB lease accounting standard ASC 842<\/a> requires organizations to account for leases as right-of-use assets and liabilities on the balance sheet.<\/p>\n

This isn\u2019t just a one-and-done disclosure, it\u2019s a whole new approach to accounting (and an ongoing process).<\/p>\n

Get the controls you need to stay compliant and lead to a real ROI.<\/p>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/2″ column_border_width=”none” column_border_style=”solid”]

\"business<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” equal_height=”yes” content_placement=”top” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”0″ bottom_padding=”40″ class=”box_h” overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column enable_animation=”true” animation=”fade-in” centered_text=”true” column_padding=”padding-4-percent” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ font_color=”#ffffff” column_shadow=”none” column_border_radius=”5px” el_class=”_col_icon_style” width=”1\/3″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none”]
\"whitepapers<\/div><\/div>[vc_custom_heading text=”Account for every lease automatically.” font_container=”tag:div|font_size:25|text_align:center|color:%2314172c|line_height:1.2″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:%23|||” el_class=”f_pop”][vc_column_text]\n

Generate ASC 842 journal entries, disclosures, reports and footnotes required to transition to the new lease accounting standards.
\n[\/vc_column_text][\/vc_column][vc_column enable_animation=”true” animation=”fade-in” centered_text=”true” column_padding=”padding-4-percent” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”5px” el_class=”_col_icon_style” width=”1\/3″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none”]

\"validation<\/div><\/div>[vc_custom_heading text=”Stay audit-ready all year long.” font_container=”tag:div|font_size:25|text_align:center|color:%2314172c|line_height:1.2″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:%23|||” el_class=”f_pop”][vc_column_text]\n

Manage every modification and maintain compliance for day 2 and beyond –\u00a0 even as your leases and the regulatory requirements evolve.
\n[\/vc_column_text][\/vc_column][vc_column enable_animation=”true” animation=”fade-in” centered_text=”true” column_padding=”padding-4-percent” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”5px” el_class=”_col_icon_style” width=”1\/3″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none”]

\"Case<\/div><\/div>[vc_custom_heading text=”Unlock insights to optimize your assets.” font_container=”tag:div|font_size:25|text_align:center|color:%2314172c|line_height:1.2″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:%23|||” el_class=”f_pop”][vc_column_text]\n

Centralize your leases in a single subledger and unlock insights, efficiencies and savings across your leased assets.
\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”40″ bottom_padding=”0″ class=”bg_circle_blue_left_top_2″ overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” text_align=”left” class=”custom_point_bottom_right”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”col__text__left__home_cs” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Account for all your leases in a single subledger.” font_container=”tag:h2|font_size:30|text_align:left|color:%23002e42|line_height:1.4″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1613054831385{margin-bottom: 15px !important;}” el_class=”f_pop”][vc_custom_heading text=”Ongoing compliance starts with reliable data.<\/p>\n

See all your leases in one place with a single subledger and account for every clause and obligation, including master leases, subleases, embedded leases and special scenarios in real estate or any other leased asset.” font_container=”tag:p|text_align:left|line_height:1.6″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal”][vc_custom_heading text=”Learn more about lease types you need to account for<\/strong>” font_container=”tag:h2|font_size:18|text_align:left|line_height:1.6″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:https%3A%2F%2Fvisuallease.com%2Fa-complete-guide-to-lease-accounting%2F||target:%20_blank|” el_class=”_link_custom”][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/2″ column_border_width=”none” column_border_style=”solid”]

\"lease-details\"<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” text_align=”left”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ column_border_width=”none” column_border_style=”solid” offset=”vc_hidden-xs”]
<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” text_align=”left” class=”reverse__responsive__opt”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/2″ column_border_width=”none” column_border_style=”solid”]
\"ad-hoc-reports\"<\/div><\/div>[\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”col__text__right__home_cs” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Automate auditability with accurate reports.” font_container=”tag:h2|font_size:30|text_align:left|color:%23002e42|line_height:1.4″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1613054881616{margin-bottom: 15px !important;}” el_class=”f_pop”][vc_custom_heading text=”Built by lease accounting experts, explore our wide selection of one-click report templates with the ability to perform comprehensive calculations backed by SOC I Type II certification. Or, configure one-off reports with our powerful ad-hoc reporting engine.” font_container=”tag:p|text_align:left|line_height:1.6″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal”][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” text_align=”left”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ column_border_width=”none” column_border_style=”solid” offset=”vc_hidden-xs”]
<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=”yes” content_placement=”middle” column_margin=”default” text_align=”left” class=”bg_circle_bottom_left”][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” el_class=”col__text__left__home_cs” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Maintain ASC 842 compliance through every modification.” font_container=”tag:h2|font_size:30|text_align:left|color:%23002e42|line_height:1.4″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1623201171711{margin-bottom: 15px !important;}” el_class=”f_pop”][vc_custom_heading text=”When leases change, your lease accounting software needs to keep up. Stay audit-ready with robust software that can handle complicated remeasurements with simple formulas.<\/p>\n

Trace all changes with an inclusive audit trail and ensure all actions are following protocol with comprehensive internal controls.” font_container=”tag:p|text_align:left|line_height:1.6″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal”][vc_custom_heading text=”Learn more about accounting for remeasurements<\/strong>” font_container=”tag:h2|font_size:18|text_align:left|line_height:1.6″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:https%3A%2F%2Fvisuallease.com%2Fhow-to-handle-lease-concessions-deferrals-abatements-and-other-modifications%2F||target:%20_blank|” el_class=”_link_custom”][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/2″ column_border_width=”none” column_border_style=”solid”]

\"modifications\"<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” equal_height=”yes” content_placement=”top” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”100″ bottom_padding=”80″ class=”_margin_top_neg” disable_element=”yes” overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ font_color=”#ffffff” column_shadow=”none” column_border_radius=”5px” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none”][vc_custom_heading text=”Take the proven path to ASC 842 Compliance” font_container=”tag:h2|font_size:30|text_align:center|color:%23032e42|line_height:1.4″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1683208657142{margin-bottom: 15px !important;}” el_class=”f_pop”][vc_custom_heading text=”At Visual Lease, we’ve got resources to make your compliance journey easier.” font_container=”tag:p|text_align:center|color:%23032e42″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css=”.vc_custom_1673444564988{margin-bottom: 15px !important;}” el_class=”_max_width_title”][vc_row_inner equal_height=”yes” column_margin=”default” text_align=”left” class=”box_transparent”][vc_column_inner enable_animation=”true” animation=”fade-in” column_padding=”padding-3-percent” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”5px” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Get ASC 842 compliance right the first time.” font_container=”tag:div|font_size:25|text_align:center|color:%2314172c|line_height:1.2″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:%23|||” el_class=”f_pop”][vc_column_text css=”.vc_custom_1673444698414{margin-top: 30px !important;margin-bottom: 0px !important;}”]Planning for ASC 842 compliance for the first time?<\/p>\n

Use our personalized project planning tool.<\/p>\n

You\u2019ll get a proven project plan specific to your target deadline and valuable resources to map out your path to sustainable compliance.[\/vc_column_text][nectar_btn size=”small” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” url=”https:\/\/visuallease.com\/lease-accounting-milestone-planner\/” text=”Make your compliance plan” css_animation=”fadeInUp” margin_top=”10px”][\/vc_column_inner][vc_column_inner enable_animation=”true” animation=”fade-in” column_padding=”padding-3-percent” column_padding_position=”all” centered_text=”true” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”5px” width=”1\/2″ column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Get ASC 842 compliance right this time.” font_container=”tag:div|font_size:25|text_align:center|color:%2314172c|line_height:1.2″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:400%20regular%3A400%3Anormal” link=”url:%23|||” el_class=”f_pop”][vc_column_text css=”.vc_custom_1673444714161{margin-top: 30px !important;margin-bottom: 0px !important;}”]Struggling with sustainable ASC 842 compliance? You\u2019re not alone.<\/p>\n

Lots of companies have switched to Visual Lease to confidently maintain compliance.<\/p>\n

We built a project planning tool including deadlines and every step to help you easily make the switch.[\/vc_column_text][nectar_btn size=”small” button_style=”regular” button_color_2=”Accent-Color” icon_family=”none” url=”https:\/\/visuallease.com\/lease-accounting-solution-transition-planner\/” text=”Make your plan to switch” css_animation=”fadeInUp” margin_top=”10px”][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” equal_height=”yes” content_placement=”middle” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”80″ bottom_padding=”40″ class=”custom_top_left_points bg_circle_blue_left_top_2″ disable_element=”yes” overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Lease Accounting Software Loved by leaders” font_container=”tag:h2|font_size:30px|text_align:center|color:%23002e42″ google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css_animation=”bounceIn” el_class=”f_pop”][vc_custom_heading text=”More than 1,000 companies trust Visual Lease with their lease portfolio.
\nAnd 99% renew their contract every year. ” font_container=”tag:p|font_size:16|text_align:center” google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css_animation=”bounceIn” el_class=”f_pop”]

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\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\"slack\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n[\/vc_column][\/vc_row][vc_row type=”full_width_background” full_screen_row_position=”middle” equal_height=”yes” content_placement=”middle” scene_position=”center” text_color=”dark” text_align=”left” top_padding=”80″ bottom_padding=”80″ class=”loved_customers _custom_width_section custom_point_bottom_left_2″ overlay_strength=”0.3″ shape_divider_position=”bottom” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid”][vc_custom_heading text=”Lease Accounting Software Loved by leaders” font_container=”tag:h2|font_size:30px|text_align:center” google_fonts=”font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20regular%3A700%3Anormal” css_animation=”bounceIn” el_class=”f_pop”][vc_custom_heading text=”More than 1,500 companies trust Visual Lease with their lease portfolio.
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