Journal Entry Examples: Leases

Click the button below to download examples of lease transactions and events based on GASB Statement 87, Leases, as amended and expanded on by subsequent GASB pronouncements through June 30, 2020. The assumptions, methods of estimation, and other factors regarding the recognition and measurement of various aspects of the transactions are not necessarily the only acceptable or the best options.

• Example Assumptions
• Link to Article: Learning Lots about Leases