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UID:10000783-1764680400-1764684000@usteducation.org
SUMMARY:Upsizing\, Downsizing\, and Rightsizing: Lease Considerations in Times of Change
DESCRIPTION:Course Description:  \nKey business shifts—such as return-to-office mandates\, work-from-home policies\, talent acquisition\, workforce reduction\, business expansion\, and funding cuts—can influence your organization’s lease requirements. In this session\, we will discuss the accounting implications of a changing footprint\, including the evaluation of lease modifications under ASC 842\, Leases\, and other essential considerations when downsizing or upsizing your leased space. \n  \nLearning Objectives: \nUnderstand the general guidance regarding lease modifications\, including when to account for a lease modification as a separate contract and when to remeasure a lease liability. \nIdentify accounting considerations when downsizing\, including:\n(a) Lease termination or reduction in leased space\, \n(b) Abandonment of leased space\,\n(c) Impact of becoming a sublessor\,\n(d) Recognizing right-of-use asset impairment\, and \n(e) Treatment of related leasehold improvements. \nIdentify accounting considerations when upsizing\, including:\n(a) Determining the commencement date or effective date\,\n(b) Treatment of incentives\,\n(c) Impact of becoming a sublessee\, and\n(d) Treatment of related leasehold improvements. \n  \nTo Watch this Webinar on the Media Library CLICK HERE!
URL:https://usteducation.org/event/upsizing-downsizing-and-rightsizing-lease-considerations-in-times-of-change/
LOCATION:zoom.us/j/94997543346
CATEGORIES:Accounting,Accounting,ASSOCIATIONS & NONPROFITS,B2B/B2G,Finance,Finance
ATTACH;FMTTYPE=image/png:https://usteducation.org/wp-content/uploads/2025/11/Diana25-AW.png
ORGANIZER;CN="Diana Connolly":MAILTO:diana.connolly@aprio.com
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