{"id":274,"date":"2021-09-17T16:28:45","date_gmt":"2021-09-17T16:28:45","guid":{"rendered":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/?p=274"},"modified":"2021-12-08T06:55:34","modified_gmt":"2021-12-08T06:55:34","slug":"accounting-for-leases","status":"publish","type":"post","link":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/accounting-for-leases\/","title":{"rendered":"Accounting For Leases"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Deferred Rent Accounting Under Asc 840 And Asc 842<\/a><\/li>\n<li><a href=\"#toc-1\">Are Utilities An Operating Expense?<\/a><\/li>\n<li><a href=\"#toc-2\">Rent Concession Accounting Under Asc 842 During Covid<\/a><\/li>\n<li><a href=\"#toc-3\">Is Rent Expense A Permanent Account?<\/a><\/li>\n<li><a href=\"#toc-4\">Capitalizing Operating Leases<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"257px%\" alt=\"rent expense accounting\"\/><\/p>\n<p>When a landlord receives a security deposit, it is booked as a short-term liability on the balance sheet, because it is money the landlord owes the tenant when the lease ends. The golden rule of rental property accounting is to report all of your income and expenses as much as you can. Before you can do this, it\u2019s important to understand the different types of expenses and income in a rental property. Easy-to-use, free online rental property software from Stessa simplifies the process of tracking income and expenses so that you can run financial reports with a single click. The cash method of accounting reports income at the time it is received and bills at the time they are paid.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"252px%\" alt=\"rent expense accounting\"\/><\/p>\n<p>Have you seen a software or can excel do it for tracking \u201cmany\u201d of these types of leases? Excel spreadsheet is getting big so hoping for an easier way to track plus updating changes is time consuming. There is no difference between free and abated rent, the terms are used interchangeably and <a href=\"https:\/\/en.wikipedia.org\/wiki\/Cash_flow\">cash flow<\/a> are treated the same. Most companies do not provide extensive detail in their disclosures. For example, Staples, Inc., in its January 31, 2015 Form 10-K, indicated that 139 stores had variable rentals. Leasing and renting are both related to an asset which is not owned by the business.<\/p>\n<p>While inflation has been low in recent years, expectations are that inflation will grow at some point in the future, which could lead to an additional emphasis on inflation concerns in new long-term lease contracts. First, debit the Prepaid Expense account to show an increase in assets.<\/p>\n<h2 id=\"toc-0\">Deferred Rent Accounting Under Asc 840 And Asc 842<\/h2>\n<p>When a company has variable rent payments based on revenue\/usage, these will be recognized in profit or loss as incurred. For index\/rate variable payments, the required reassessments will lead to slightly higher expenses in earlier years and lower expenses in later years, assuming the index grows over time. Reassessment increases the asset and liability by the same amount, which slightly accelerates the income statement recognition of variable payments.<\/p>\n<p>A modification is treated as a new contract when it confers to the lessee an additional right of use. Initial direct costs do not include legal fees to evaluate the lease which are covered in a different part of GAAP. These will typically also be capitalized and amortized over the life of the lease. Before diving into the wonderful world of journal entries, you need to understand how each main account is affected by debits and credits. Again, anything that you pay for before using is considered a prepaid expense. In small business, there are a number of purchases you may make that are considered prepaid expenses. Essentially, accounts expenses represent the cost of doing business; they are the sum of all the activities that result in a profit.<\/p>\n<ul>\n<li>Systems are designed to make things easier on investors and enable them to make success habitual.<\/li>\n<li>Tenants commonly pay rent in advance simply because they want to avoid late rental payments.<\/li>\n<li>Some companies assume that the rent expense should be recognized based on the rent payments.<\/li>\n<li>The property rent expenses for retailers can fluctuate depending on a variety of factors, such as the state of the economy.<\/li>\n<li>Consolidated Rent Expensemeans, for any period, the rent expense of US Borrower for such period, as determined on a Consolidated basis and in accordance with GAAP.<\/li>\n<\/ul>\n<p>On a straight-line basis, the total minimum payments under the lease would be calculated and then divided equally over the life of the lease. The difference between this amount and the amount actually paid would create deferred rent in the early term of the lease as the monthly payments are less than the monthly straight-line expense. The deferred rent would be reduced in the later term of the lease as the higher lease payments exceed the monthly straight-line expense.<\/p>\n<p>Rent payable is simply the unpaid rent expense of a business entity at the end of its accounting period. Rent payable liability arises when a business has held, occupied or benefited from a rented property for an accounting period and the rental payment for the same is still due at the end of the period. A liability account named as \u201crent payable account\u201d is maintained in the general ledger to account for any unpaid rental payments.<\/p>\n<h2 id=\"toc-1\">Are Utilities An Operating Expense?<\/h2>\n<p>Thus, any lease accounting software must have ROU Asset functionality in place. This \u201cstraight-lining\u201d provision may be applicable to agreements where there are escalating rent payments or rent holidays. Prepaid Rent 10,000.00 Adjusting entries are prepared at the end of every period. Companies that prepare monthly reports need to prepare monthly adjusting entries.<\/p>\n<p>The rents are an asset, which is broken out between current and long-term, the latter being the present value of rents due more than 12 months in the future. With each payment, cash is <a href=\"https:\/\/en.wikipedia.org\/wiki\/QuickBooks\">QuickBooks<\/a> debited, the receivable is credited, and unearned income is credited. If the rented space was used to manufacture goods, the rent would be part of the cost of the products produced.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"254px%\" alt=\"rent expense accounting\"\/><\/p>\n<p>On the other hand, accounting for variable rental payments, which are future rental payments that depend on future outcomes, is not significantly changed under the new rules. This article investigates two of the more difficult decisions that the boards faced when deliberating variable rent costs and examines the implications of those decisions. The focus is on operating lease accounting for the lessee; while finance leases can have variable payment features, they have, by definition, a very high proportion of fixed rents.<\/p>\n<h2 id=\"toc-2\">Rent Concession Accounting Under Asc 842 During Covid<\/h2>\n<p>At the end of each, the entity must accrete the interest at 8 percent on the lease liability, record the rent expense, amortize the right-of-use asset, and disburse the cash for year two rent. The future <a href=\"https:\/\/personal-accounting.org\/rent-expense-accountingtools\/\">rent expense accounting<\/a> obligations under the lease need to be laid out for the term of the agreement. Any non-lease components, such as maintenance, common area maintenance, or real estate taxes should be removed if possible.<\/p>\n<p>Accrual accounting reports income when the receivable invoice is generated (even if payment hasn\u2019t been received) and expenses when the cost is incurred . Investing in rental property can be a great way to generate passive, recurring income and build wealth over the long term. Quickbooks is one of the most well-known and trusted pieces of software worldwide. It can be used for any business but is extremely helpful with tracking rent payments, maintenance bills, contractor fees, etc. There are two types of leases capital leases and operating leases. If you receive property or services, instead of money, as rent, include the fair market value of the property or services in your rental income.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"255px%\" alt=\"rent expense accounting\"\/><\/p>\n<p>Differences between monthly rent expenses and rent payments are known as deferred rents. The balance in a deferred rent account normally increases, reaches its highest point and then gradually decreases as the lease term approaches its end. Under an operating lease, the lessee records rent expense over the lease term, and a credit to either cash or rent payable. First, it&#8217;s helpful to know that the IRS defines &#8220;a rent expense&#8221; as the amount paid for the use of any property not owned by the entity using the property.<\/p>\n<h2 id=\"toc-3\">Is Rent Expense A Permanent Account?<\/h2>\n<p>If the concession is based on an enforceable right, and no other terms of the lease have changed, then the concession is generally not accounted for as a lease modification. If the concession is not based on an enforceable right, or if other changes are made to the terms of the lease, then the concession is generally accounted for as a lease modification. Having a CPA or accountant file your annual tax returns can be worth the cost. They\u2019ll know how to use different depreciation schedules and can make sure you\u2019re not overlooking deductions that can decrease your tax bill.<\/p>\n<h2 id=\"toc-4\">Capitalizing Operating Leases<\/h2>\n<p>Typically if your lease is terminated as opposed to being amended to include the new landlord, then you would need to remove the deferred rent account from the balance sheet. In order to do so you would need to debit the deferred rent account (in your case for $200,000) to eliminate the entire amount. The offsetting credit could be either to reduce the rent expense account or to an \u201cother income\u201d account. In either case, it would be useful to disclose the transaction in the notes of the financial statement in order assist <a href=\"https:\/\/www.google.com\/search?hl=en&#038;gl=US&#038;biw=1629&#038;bih=845&#038;ei=C9ASYOOyJtH5qwHovqjQAw&#038;q=Online+Accounting\">Online Accounting<\/a> the user of the statements in understanding the effects of the transaction. In order to do so, many entities may need to use off system spreadsheets, as the legacy enterprise resource planning systems may not be able to handle such entries automatically. This will, of course, require attention to internal control over financial reporting . Moreover, when encountering the need for re-measurements, entities will need to document all of the assumptions and calculations to support the accounting after modifications.<\/p>\n<h2 id=\"toc-5\">Tax Center<\/h2>\n<p>Therefore, the landlord will debit unearned rent income by $1,000, zeroing out the liability account, and credit rent revenue. Under the method in the second bullet, Lessee records its normal entry to reduce both the lease liability and the ROU asset, and recognizes straight-line rent expense.<\/p>\n<h2 id=\"toc-6\">Accounting 101: Deferred Revenue And Expenses<\/h2>\n<p>Together with PitchBook, we give you the focused insights to take advantage of the trends. You\u2019ll have a better grasp of your property\u2019s profitability and can fine-tune your property management to help increase cash flows and profits. The latest real estate investing content delivered straight to your inbox. The owner&#8217;s equity occurs on the right side of our equation and expenses occur on the opposite side to this .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Deferred Rent Accounting Under Asc 840 And Asc 842 Are Utilities An Operating Expense? Rent Concession Accounting Under Asc 842 During Covid Is Rent Expense A Permanent Account? Capitalizing Operating Leases When a landlord receives a security deposit, it is booked as a short-term liability on the balance sheet, because it is money the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[],"class_list":["post-274","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/posts\/274","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/comments?post=274"}],"version-history":[{"count":1,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/posts\/274\/revisions"}],"predecessor-version":[{"id":275,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/posts\/274\/revisions\/275"}],"wp:attachment":[{"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/media?parent=274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/categories?post=274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.nolimitsmedia.com\/barbershop-template12\/wp-json\/wp\/v2\/tags?post=274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}