easy · Financial Accounting accounting-cycle-financial-statements

According to ASC 842, a company enters into a 5-year operating lease for office space with a present value of payments totaling 250,000.

How does this impact the Balance Sheet at commencement?

  1. Increase Prepaid Rent by 250,000; Decrease Cash by 250,000.
  2. Increase PP&E by 250,000; Increase Long-Term Debt by 250,000.
  3. Increase Right-of-Use Asset by 250,000; Increase Lease Liability by 250,000.
  4. No impact on the Balance Sheet; recognize rent expense only.

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