ASC 840 Adjustment Data Descriptions
ASC 840 Adjustments at Transition | Field Type | Max Length | Special Format | Field Description | |
Lease Title | Required | Dropdown | 12,2 | Select the Lease for the row of data | |
Unamortized Initial Direct Cost | Optional | Decimal | 12,2 | Operating Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Unamortized Initial Direct Cost |
Straightline Rent Deferral | Optional | Decimal | 12,2 | Operating Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Straightline Rent Deferral |
Lease Incentives | Optional | Decimal | 12,2 | Operating Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Lease Incentives |
Accrual Rent | Optional | Decimal | 12,2 | Operating Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Accrual Rent |
Prepaid Rent | Optional | Decimal | 12,2 | Operating Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Prepaid Rent |
Capital Lease Asset: Gross | Optional | Decimal | 12,2 | Finance Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Capital Lease Asset: Gross |
Capital Lease Asset: Accumulated Depreciation | Optional | Decimal | 12,2 | Finance Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Capital Lease Asset: Accumulated Depreciation |
Capital Lease Liability | Optional | Decimal | 12,2 | Finance Lease | At Adoption of ASC 842 Transition; enter in the ASC 840 Adjustment for Capital Lease Liability |