Learn lease management and accounting with our expert advice.
A modern platform that unifies lease administration and lease accounting in one system, designed to ensure compliance, improve accuracy, and automate time-consuming financial and operational workflows.
Brooke Colglazier
Marketing Manager
Embedded leases are contracts that contain the right to control the use of an identified asset, even when the agreement is primarily for services. Under ASC 842, embedded leases must be identified and recognized on the balance sheet, making them a common source of compliance risk. This article explains how embedded leases work, where they are commonly found, how to identify them, and why accounting and lease administration teams need a clear process to avoid audit issues.
Brooke Colglazier
Marketing Manager
Goodwill in accounting is an intangible asset recognized when a company acquires another business for more than the fair value of its identifiable net assets. It represents the premium paid for unidentifiable economic benefits such as brand strength, customer relationships, and expected synergies. Under U.S. GAAP, goodwill is recorded only in a business combination and is tested annually for impairment rather than amortized.
Brooke Colglazier
Marketing Manager
Net Operating Assets (NOA) measure the net capital a company uses to run its core business operations by isolating operating assets and operating liabilities from financing and investment activity. By removing excess cash, debt structure, and non-operating items, NOA provides a clearer view of a company’s operational scale, efficiency, and capital intensity. When tracked over time or paired with return metrics like RONA, net operating assets help analysts and finance teams evaluate whether a business is growing efficiently or simply accumulating assets without generating returns.
Brooke Colglazier
Marketing Manager
Lease accounting teams need accurate, flexible reporting to stay compliant with ASC 842. Learn what strong reporting software looks like and how to evaluate it.
Brooke Colglazier
Marketing Manager
Lessee vs. lessor explained for ASC 842 and IFRS 16. What is a tenant explained. Understand recognition, measurement, classification, and disclosure requirements, with practical examples.
Brooke Colglazier
Marketing Manager
Compare the flexibility of leading lease accounting platforms. Learn how Spacebase lets finance teams create custom lease fields for stronger compliance and reporting.
Brooke Colglazier
Marketing Manager
Understand lease amortization schedules under ASC 842. Learn how to calculate ROU assets, lease liabilities, and equipment depreciation.
Brooke Colglazier
Marketing Manager
Explore how AI is transforming lease accounting, from faster month-end close to improved compliance under ASC 842, IFRS 16, and GASB 87. Learn how Spacebase is building the future of AI for accounting teams.
Brooke Colglazier
Marketing Manager
Does your company need to comply with ASC 842, IFRS 16, or GASB 87/96 at the same time? Learn how Spacebase makes multi-standard lease accounting compliance simple.
Brooke Colglazier
Marketing Manager