simpLEASE会计

租赁会计常见问题
 

为什么要创建simpLEASE?

2月25日, 2016, the 金融 Accounting Standards Board (FASB) finalized the standards update related to accounting for leases, ASU 2016 - 02年. The primary goal of ASU 2016 - 02年 is to improve transparency surrounding financial reporting and leased assets. 就像这些规则的大多数变化一样, 有许多细节需要注意，否则可能会出现问题. 每家公司都不一样. 每次租赁都是独一无二的. It became apparent that there was a need for a resource that could simplify the process of identifying how each lease should be classified under the new guidance. 同样，很明显，这个工具应该建立在会计人员的知识基础上. By integrating the insights of Schneider Downs’ accounting experts with the programming experience of its Technology Advisors team, simpLEASE delivers an easy-to-use software tool to address the challenges presented by the new lease accounting standard.

simpLEASE是如何工作的?

simpLEASE is a web-based application that uses a series of easy-to-navigate wizards to assist in classifying leases and analyze how they should be accounted for under the new standard. 该程序提供直观的提示，引导用户完成整个过程, 无论是审查10个租约还是100个租约. 该程序是建立在SD注射屋, a web-based application developed by Schneider Downs that’s compatible with most any accounting system.

在新的租赁会计准则下，所有的租赁是否都在资产负债表上?

随着新租赁会计准则的实施, 基本上所有的租赁现在都将进入资产负债表. 这包括经营租赁和融资租赁(以前称为资本租赁). 然而，某些租赁将被限定或可能被豁免. 其中一些除外是库存租赁, 在建资产, 无形资产或生物资产. There is also an accounting policy election to exclude those leases that have a term of fewer than 12 months and no purchase options, 或者一个合理确定可以行使的续期.

新的租赁会计准则是否要求我改变对现有租赁的会计处理方式?

是的, the new lease accounting standards will significantly change how existing leases are accounted for today. 以前的租约没有祖父效应. 新标准实施后, 所有租赁安排都必须在新的指导方针下核算.

在新的指导下，什么是经营租赁?

根据新的租赁会计指导, 从承租人的角度来看, an operating lease will be anyone that does not meet the definition of a finance lease (see definition of finance lease below).

在新的指导下，什么是融资租赁?

根据新的租赁会计指导, 从承租人的角度来看, a finance lease (previously referred to as a capital lease) is one that meets one or more of the criteria below:

• 租赁在租赁期限届满时，将标的资产的所有权转移给承租人.
• The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.
• 租赁期限为标的资产剩余经济寿命的主要部分.
• The present value of the sum of the lease payments and any residual value guaranteed by the lessee equals or exceeds substantially all of the fair value of the underlying asset.
• The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

我公司什么时候需要实施新的租赁会计指导? 

Public business entities are required to adopt ASU 2016 - 02年 for fiscal years beginning after December 15, 2018, 包括这些财政年度内的临时期间.e. 2019年日历年)，非公有制经济实体则在次年(1年).e. 日历年(2020).  然而, the amendments are required to be presented retrospectively to all periods presented in a company’s financial statements, so a company presenting two years of financial information will need to implement the new rules under ASU 2016 - 02年 the year prior to the effective date.

我是一家出租办公设备的小企业主(私人控股公司). 我是否需要关注租赁会计的变化?

是的, ASU 2016 - 02年的范围不为私人控股公司提供会计替代方案.

我一般只租赁设备少于12个月. 新的租赁会计准则对我有什么影响吗?

A lessee is permitted to adopt an accounting policy by asset class to not recognize lease assets and lease liabilities for leases with terms of 12 months or less, 包括任何合理确定将被行使的续期.  Leases with initial terms of less than 12 months and have renewal periods that are reasonably certain to be exercised, 在ASU 2016 - 02年下需要入账吗.

我公司租用土地勘探自然资源.g. 石油和天然气). 我们是否受到新租赁会计准则的影响?

某些租赁被排除在ASU 2016 - 02年的范围之外, 包括那些开始探索或使用矿物的人, 石油, 天然气和类似的不可再生资源.  These types of leases will continue to be accounted for under Topic 930 Extractive Activities-Mining and 932 Extractive Activities-Oil and Gas.  无形资产租赁, 生物资产和在建资产也被排除在ASU 2016 - 02年的范围之外.

新租赁会计准则对房地产租赁有影响吗?

是的.  新的租赁会计准则几乎没有涉及到什么. 涉及物业/楼宇的租约, 新标准涵盖了物业改善和房地产.

租赁会计的变化会影响我的底线吗?

我们期望很少, 如果有任何, 会计变更对净利润的影响. 然而, we do anticipate there could be additional costs associated with preparing for the implementation by organizations that have significant leases. 这些费用包括, 但不限于额外的内部人员/资源和租赁会计软件, 以及外部顾问协助执行.

租赁会计的变化会影响我的税收吗?

我们预计不会对净税收产生影响.

我的数据安全在simpLEASE会计(simpLEASE)?

是的, all your data is encrypted from the moment it’s entered into the system (this includes uploaded documents).

可以使用simpLEASE在用户之间分配工作吗?

是的, simpLEASE有一个内置工作流，允许用户输入租约数据, 然后在发送到您的会计系统之前进行审核和批准.  多个用户可以同时输入和查看租约.

simpLEASE可以与我当前的会计系统接口吗?

是的, simpLEASE可以提供多种格式的数据，便于导入到大多数会计系统中.  simpLEASE can also capture data electronically from your accounting system that can be used for validation and exporting.

simpLEASE能以任何方式帮我跟踪我的租约吗?

除了存储基于新会计准则的有效租赁规范之外, simpLEASE可以跟踪每个租约的各种详细信息.  具有无限数量的用户定义字段, 您可以跟踪每个租约和相关的相关数据.  每次租赁的付款、预估税款和到期日都可以被跟踪. 

我可否将租约及其他与租约有关的文件存入系统?

可以，simpLEASE允许在每次租赁中上传无限数量的文档.  The system has a definable data retention period that can automatically purge data as per your document retention policy.

我可以使用simpLEASE来确保租赁会计有内部控制吗?

是的, simpLEASE可以帮助您确保您的租赁是按照指导核算的.

哪里是我的数据安置在simpLEASE，是否有SOC报告可用?

数据存放在第三方bet9平台游戏组织的数据中心, 哪一家有涵盖控制的SOC报告.  此外，还有一个覆盖simpLEASE应用程序的SOC报告.