Download the lease vs loan (seller's perspective) Excel file

Use this workbook to explore the financial impact of leases versus loans under ASC 842. Adjust key assumptions and see how outcomes change from the lessor’s perspective.

  • Model lease vs. loan scenarios with editable assumptions
  • Analyze financial outcomes under ASC 842
  • Understand balance sheet and revenue implications for lessors
  • An image of a lease accounting schedule. It shows lease details including start and end dates, borrowing rate, and initial costs. The monthly journal entries and amortization schedule from 11/1/2020 to 1/1/2022 are listed with debits and credits for lease liabilities and expenses.

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