Key Process Decisions: Above/Below Market Adjustments
Including above/below market adjustments
in one accounting schedule:
▪ Concluded adjustment entered in the
Favorable (Unfavorable) Lease field in the
lease accounting schedule
▪ ROU asset calculation is adjusted for value
in the Favorable (Unfavorable) Lease field
▪ Ideal approach if fresh start accounting
schedules created concurrent with lease
valuation conclusions
▪ May not be ideal if ongoing accounting
required while valuations are in-process
RSM | 19
