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Lessor Accounting Rules and Lease Classification

Accounting

Lessor Accounting Rules and Lease Classification

Course 21504A · 2 hrs · CPA

Shift to the other side of the transaction with a focused look at lessor accounting under ASU 2016-02. This course explains how lessors classify leases as sales-type or operating, compares those classifications across typical asset types, and contrasts lessor treatment with the lessee rules covered elsewhere in the series. A helpful comparison table ties together both sides of the lease relationship, giving practitioners a clearer picture of how the standard affects clients who lease assets to others.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Accounting

CPE requirements: See your state's CPE requirements

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Lessor Accounting Rules and Lease Classification
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

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CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

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We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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