simpLEASE会计

Lease Accounting Software Built by Accountants for Accountants

租赁会计常见问题解答
 

为什么要创建simpLEASE?

2月25日, 2016, 美国财务会计准则委员会(FASB)最终确定了有关租赁会计的准则更新, ASU 2016 - 02年. ASU 2016 - 02年的主要目标是提高财务报告和租赁资产的透明度. 就像这些规则的大多数变化一样, there are a number of details that need attention or else issues could arise. 每家公司都不一样. 每次租赁都是独一无二的. 显然，需要一种资源，以简化在新的指导方针下确定每项租赁应如何分类的过程. Similarly, it also became apparent that this tool should be built on the knowledge of accountants. 通过将施耐德唐斯会计专家的见解与技术顾问团队的编程经验相结合, simpLEASE提供了一个易于使用的软件工具来解决新租赁会计准则带来的挑战.

simpLEASE是如何工作的?

simpLEASE是一个基于web的应用程序，它使用一系列易于导航的向导来帮助对租赁进行分类，并分析在新标准下如何对租赁进行会计处理. The program provides intuitive prompts to guide the user through the process, 无论是审查10个租约还是100个租约. 该程序是建立在SD inSITE, 这是一个基于网络的应用程序，由施耐德唐斯开发，与大多数会计系统兼容.

Do all leases go on the balance sheet under the new lease accounting standard?

With the implementation of the new lease accounting standards, substantially all leases will now go on the balance sheet. This includes both operating and finance (previously referred to as capital) leases. There are, however, certain leases that will be scoped out or may be exempt. 其中一些除外是库存租赁, 在建资产, 无形资产或生物资产. 此外，还有一项会计政策选择将期限少于12个月且没有购买选择权的租赁排除在外, or a renewal period that is reasonably certain to be exercised.

Does the new lease accounting standard require me to change how I account for existing leases?

是的, 新的租赁会计准则将显著改变现有租赁的会计处理方式. 以前的租约没有祖父效应. 新标准实施后, all leasing arrangements will have to be accounted for under the new guidance.

在新的指导下，什么是经营租赁?

根据新的租赁会计指导, 从承租人的角度来看, 经营租赁是指不符合融资租赁定义的任何人(见下文融资租赁定义)。.

在新的指导下，什么是融资租赁?

根据新的租赁会计指导, 从承租人的角度来看, 融资租赁(以前称为资本租赁)是指满足以下一个或多个标准的租赁:

• The lease transfers ownership of the underlying asset to the lessee by the end of the lease term.
• 租约授予承租人购买标的资产的选择权，承租人有理由肯定会行使该选择权.
• The lease term is for the major part of the remaining economic life of the underlying asset.
• 承租人担保的租赁付款和任何残值之和的现值等于或超过标的资产的全部公允价值.
• 标的资产具有专业性，预计在租赁期限结束时，该资产对出租人而言没有其他用途.

When does my company need to implement the new lease accounting guidance? 

公共商业实体在12月15日之后开始的财政年度必须采用ASU 2016 - 02年, 2018, 包括这些财政年度内的临时期间.e. calendar year 2019), and non-public business entities the following year (i.e. 日历年(2020).  然而, 要求对公司财务报表中列报的所有期间进行追溯列报, 因此，提交两年财务信息的公司需要在ASU 2016 - 02年生效日期的前一年实施新规则.

I am a small business owner (privately held company) that leases office equipment. Do I need to be concerned with changes in lease accounting?

是的, the scope of ASU 2016 - 02年 does not provide an accounting alternative for privately held companies.

I generally only lease equipment for less than 12 months. Does the new lease accounting guidance impact me in any way?

租赁期限不超过12个月的，承租人可以采用按资产类别划分的会计政策，不确认租赁资产和租赁负债, including any renewal periods that are reasonably certain to be exercised.  初始租期少于12个月并有合理确定的续期的租约, 在ASU 2016 - 02年下需要入账吗.

My company leases land for the exploration of natural resources (e.g. 石油和天然气). 我们是否受到新租赁会计准则的影响?

Certain leases are excluded from the scope of ASU 2016 - 02年, including those initiated to explore for or use minerals, 石油, 天然气和类似的不可再生资源.  这些类型的租赁将继续在专题930采掘活动-采矿和专题932采掘活动-石油和天然气下进行核算.  无形资产租赁, biological assets and 在建资产 are also excluded from the scope of ASU 2016 - 02年.

Does the new lease accounting standard impact real estate leases?

是的.  There is very little that is scoped out of the new lease accounting standards. 涉及物业/楼宇的租约, property improvements and real estate are all covered under the new standards.

租赁会计的变化会影响我的底线吗?

我们期望很少, 如果有任何, impact on the bottom line / net income as a result of the accounting changes. 然而, 我们预计，拥有大量租约的组织在准备实施时可能会有额外的成本. 这些费用包括, but not be limited to additional internal staffing / resources and lease accounting software, as well as outside consultants to assist with the implementation.

租赁会计的变化会影响我的税收吗?

我们预计不会对净税收产生影响.

我的数据安全在simpLEASE会计(simpLEASE)?

是的, 您的所有数据从进入系统的那一刻起就被加密了(包括上传的文档).

可以使用simpLEASE在用户之间分配工作吗?

是的, simpLEASE has a built-in workflow that allows users to enter lease data, which is then reviewed and approved before it is sent to your accounting system.  Multiple users can be entering and reviewing leases simultaneously.

Can simpLEASE interface with my current accounting system?

是的, simpLEASE可以提供多种格式的数据，便于导入到大多数会计系统中.  simpLEASE还可以从会计系统中以电子方式捕获数据，这些数据可用于验证和导出.

simpLEASE能以任何方式帮我跟踪我的租约吗?

In addition to storing active lease specifications based on the new accounting standards, simpLEASE can track a wide variety of details about each lease.  具有无限数量的用户定义字段, 您可以跟踪每个租约和相关的相关数据.  Payments, estimated taxes and due dates can be tracked for each lease. 

Can I store lease agreements and other documents associated with the lease in the system?

是的, simpLEASE allows for an unlimited number of uploaded documents for each lease.  系统有一个可定义的数据保留期，可以根据您的文档保留策略自动清除数据.

Can I use simpLEASE to ensure there are internal controls over lease accounting?

是的, simpLEASE can help you ensure that your leases are accounted for in accordance with the guidance.

Where is my data housed in simpLEASE, and is there a SOC report available?

Data is housed at a third-party service organization’s data center, 哪一家有涵盖控制的SOC报告.  Additionally, there is a SOC report covering the simpLEASE application.

simpLEASE资源

关于simpLEASE

几乎每个公司或组织都将租赁合同作为其日常运营的一部分. (ASC) 842将极大地改变公司在年度财务报表中确定租赁的方式. 对于一些组织来说, 这将意味着分析数百甚至数千个单独的租赁合同，这是一个耗时且费力的过程.

simpLEASE是一个软件程序，提供易于理解的指导来分析每个单独的租约. The program was developed in conjunction with the accountants at Schneider Downs, 全美60家最大的会计师事务所之一. 施耐德唐斯多年来一直在跟踪和预测租赁会计准则的变化, and has worked extensively to understand the specifics and intricacies of the standards. 因此, simpLEASE不仅易于使用, 但也可以作为一个非常有洞察力和直观的工具，为所有租赁计算提供准确的分析.