PPT-Renegotiating leases in the time of covid-19

June 24 2020 Charter School Facility Center objectives Equip school leaders with key considerations involved in any COVID19 lease renegotiations Provide overview of key levers that could influencesupport lease renegotiations. May 2015. Dave Westburg. Billboard Loans. dave.westburg@billboardloans.com. www.billboardloans.com. 206-910-1283. Billboard Financing. 5/12/15. Dave Westburg Background. 26 years lending to out-of-home business.. Personal Property Securities Act 2009. (Cth). March 2014. 2. Agenda. 3. Security interests. 4. PPS leases defined. Lease or bailment of goods for …. More than one year, including any holding over or renewal. April 2011. Russ Golden – FASB Member. Susan Cosper – FASB Technical Director. Agenda . Outreach. Changes made from the Exposure Draft . Definition of a lease. Variable payments. Renewal options. Session 10. Capital Leases II:. Modeling. Multiple Lease Events. Lease Characteristic Array. Last revised: July 6, 2011. Review of last time:. Capital Leases I. Present and Future Value (. PV. , . FV. Vicky Hernandez. Head of Property. Minimum Energy Efficiency Standard Regulations. Minimum “E” rating. Domestic and non-domestic property. The important dates:. 1st . April . 2018: grant of new leases/lease renewals. Identify a lease. Lessee: how big the liability will be?. Lessor accounting: what has changed?. Other lease accounting issues. Transition provisions. What do you need to do to get ready for 2019?. Agenda. 1. Vaibhav Tandon, CPA. Audit and Accounting Manager, Gumbiner Savett. Extensive experience with privately held clients in retail distribution, wholesale, consumer finance, and manufacturing industries. LEARNING OBJECTIVES. Understand the basic concepts of lease accounting and identify. the . advantages and disadvantages of leasing.. Understand . lease contracts and determine how to separate. lease . Tuesday, March 21, 2017. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice.. Jeff Jensen, CPA . © 2017 Crowe . LLP. Polling Question #1. Which of the following best describes your experience related to GASB 87? . I have read through GASB 87 and have already began taking inventory of our leases and determining how each will be reported. La gamme de thé MORPHEE vise toute générations recherchant le sommeil paisible tant désiré et non procuré par tout types de médicaments. Essentiellement composé de feuille de morphine, ce thé vous assurera d’un rétablissement digne d’un voyage sur . 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Explain . the nature, economic substance, and advantages of lease transactions. .. Describe . the accounting for leases by lessees.. LEARNING OBJECTIVES. A closer look at the new leases standard- Ind AS 116 CA (Dr.) Sanjeev Singhal CA Amit Jain 1 Content Background 2 Scope 3 New Definition of lease 4 Lessee accounting 5 Lessor accounting 6 Transition ISDEAA - P.L . 93-638 SECTION 105( l ) LEASE PROPOSALS 105( l ) LEASES IHS is required to enter into 105( l ) leases with Tribes for tribally owned or leased buildings delivering services under the Act.