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Technical Line - Lessee accounting considerations for retailers in the current environment


Retailers that have adopted ASC 842 need to consider the lease accounting implications of current economic conditions as they plan for the future. This publication updates the Technical Line we published in April to address additional lessee accounting considerations for retailers as they rethink the role of brick-and-mortar stores. It also includes expanded discussions of lease modifications under ASC 842 and abandonment of right-of-use assets and new sections on lease incentives, leasehold improvements and sublease arrangements.

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