IBM TRIRIGA Lease Accounting - 10.5.2 ASC 840
2 years ago
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0:00 Introduction
0:16 Agenda
0:51 (Part 1) Initial Direct Cost & Rental Prepayment
2:28 Real Estate Lease & Asset Lease
3:31 DEMO
8:12 (Part 2) Gross Lease Enhancement
9:29 DEMO
16:04 (Part 3) Tenant Improvement Incentive
18:11 Before Lease Commencement Date
18:54 DEMO
22:36 After Lease Commencement Date
23:10 DEMO
28:08 (Part 4) Asset Impairment Scenario
30:49 Real Estate Lease & Asset Lease
31:46 Assumption Audit Log
32:13 DEMO
41:42 (Part 5) Fair Market Value
45:04 DEMO
50:56 (Part 6) Capital Lease Modification
53:12 DEMO
1:02:08 Release Notes
1:02:23 References
1:02:59 End
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