This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

In our ongoing series of blog posts, we will look at several key negotiating points for tenants in triple net health care leases. We will also offer suggestions for certain lease provisions that will ...

In triple net office leases, tenants are required to reimburse landlords for a portion of the building’s overall operating expenses. These expenses cover the costs of operating and maintaining a ...

FASB Accounting Standards Codification (ASC) Topic 842, Leases, issued in February 2016, marked a significant overhaul in the financial reporting of long-term leases. Its adoption created many ...

Fleet200 research finds more than a quarter of the UK's largest fleets use the funding method, compared to just one-in-20 in ...

Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...

BOC Aviation’s role as an aircraft leasing firm is mainly to provide liquidity to global airlines, either through operating leases or financing arrangements, in their access to aircraft. Rather than ...

Willis Lease Finance Corporation closed three JOLCO transactions totaling $64.8 million, enhancing its financing options and partnerships. Willis Lease Finance Corporation (WLFC) announced the ...