Archive of posts from 2018

How will FASB lease accounting standard changes impact technology infrastructure procurement?

How will FASB lease accounting standard changes impact technology infrastructure procurement?

Doug Theis
Read Time 2 min.

Off-balance-sheet operating lease financing is used by many companies to manage spend on IT infrastructure.  Many companies use this vehicle, also known as an operating lease, to flatten IT infrastructure spend and minimize risk of asset ownership. But the leasing rules are changing.  The Financial Accounting Standards Board (FASB) and International Accounting Standards Board are eliminating off-balance sheet leases for...