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ASC 842: Discount Rate Considerations – Private Companies & NFPs

See our insights on a critical step in lease implementation—calculating the appropriate discount rate.
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One of the many challenging aspects of Accounting Standards Codification (ASC) 842, Leases, is the calculation of the appropriate discount rate. Determining the discount rate will be a significant area of judgment that will require supporting documentation and may necessitate new internal controls. This article provides details on this critical step in lease implementation.

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