What reasonably certain means under ASC 842, the economic incentive factors that decide it, how to document the judgment, and three leases scored end to end.
Accounting for leasehold improvements and tenant improvement allowances under ASC 842: who paid, how the allowance changes the ROU asset, and the amortization period.
Which variable lease payments enter the lease liability under ASC 842 and IFRS 16, which stay out, and what a CPI increase does to each. With worked figures.
How right-of-use asset impairment works under ASC 842 and ASC 360: triggers, asset groups, the recoverability test, journal entries, and the revised schedule.
The lease commencement date under ASC 842, and how it differs from inception, execution, effective, rent commencement and possession dates. With a worked example.
How to identify embedded leases under ASC 842: the two tests, where they hide, a portfolio search method, and a worked example with journal entries.
Lease abstraction for ASC 842 compared three ways: in-house review, outsourced work, and automated extraction. Which fields extract reliably and which need a human.
When my son and co-founder Derek and I started Black Owl, we were not building software. We were building the thing I always wished existed when I was sitting on the other side of the table.
How to switch lease accounting software from Excel, FinQuery, or a homegrown system. Cutover timing, the lease data to gather, and the opening balance reconciliation.
Does a Private Company Need Lease Accounting Software? When a private company outgrows spreadsheets, and how Black Owl compares to FinQuery on ASC 842, IFRS 16, ASPE 3065, lessor accounting, and cost per lease.
Visual Lease vs Black Owl Systems compared for 2026: ASC 842, IFRS 16, ASPE, lessor accounting, pricing, and implementation. See which platform fits.
NetLease (Netgain) vs Black Owl Systems compared for 2026: NetSuite-native vs any-ERP, ASC 842, IFRS 16, ASPE, lessor accounting, and pricing. See which fits.
Black Owl Integrates with any ERP or financial system for consistent data management and workflow.
