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LEASE-ACCOUNTING5 MIN READ

Modification, Remeasurement, or Straight-Line Noise?

Classify lease change events into modification analysis, remeasurement update, or no current accounting change.

Sort each event by the accounting response it most likely needs. Modification analysis Remeasurement update Monitor only for now Signed amendment adds 12,000 square feet for the remaining term Annual CPI notice changes future rent under the existing formula Draft rent concession email says legal amendment will follow Board approves a relocation plan that changes reasonable certainty of termination Signed agreement reduces leased floors from three to two Facilities says they might ask for more parking spaces next quarter

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