LEASE-ACCOUNTING5 MIN READ
Remeasurement Trigger Walk
Classify lease change events as remeasurement triggers, modifications, or non-events requiring monitoring.
Three changes, one close The landlord sent a signed extension, a CPI notice, and an informal rent-holiday proposal in the same week. If every change is treated the same, the liability will be wrong. Change triage Evidence -> Rights -> Payments Start with the evidence, then decide whether rights or payments changed. Shortcut Remeasure everything in one entry Each event gets the correct accounting response. Change accounting starts with what legally and economically changed. 01 Evidence 02 Rights 03 Payments 04 Try
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