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Costs Incurred by a Lessee Prior to Entering into a Lease Agreement (1) — 840-40-55 (Q&A 01) Costs Incurred by a Lessee Prior to Entering into a Lease Agreement (2) — 840-40-55 (Q&A 02) Impact of the Lessee Incurring Hard Costs — 840-40-55 (Q&A 03) Characterization of a Payment as a Purchase Option or a Down Payment (1) — 840-40-55 (Q&A 04) Characterization of a Payment as a Purchase Option or a Down Payment (2) — 840-40-55 (Q&A 05) Characterization of a Payment as a Purchase Option or a Down Payment (3) — 840-40-55 (Q&A 06) Characterization of a Payment as a Purchase Option or a Down Payment (4) — 840-40-55 (Q&A 07) Off-Balance Sheet Purchase Commitments — 840-40-55 (Q&A 08) Applicability of Sale-Leaseback Guidance of ASC 840-40 to Build-To-Suit Transactions — 840-40-55 (Q&A 09) Applicability of Sale-Leaseback Guidance of ASC 840-40 to Construction of Tenant Improvements — 840-40-55 (Q&A 10) Impact of Lessee Providing a Loan to the Lessor in a Build-to-Suit Transaction (1) — 840-40-55 (Q&A 11) Impact of Lessee Providing a Loan to the Lessor in a Build-to-Suit Transaction (2) — 840-40-55 (Q&A 12) Impact of Lessee Retaining Title to the Land — 840-40-55 (Q&A 13) Impact of Unreimbursed Soft Costs on a Build-to-Suit Transaction — 840-40-55 (Q&A 14) Impact of Modifying an Arrangement That Does Not Initially Comply With the Initial Maximum Guarantee Test of the Sale-Leaseback Guidance of ASC 840-40 — 840-40-55 (Q&A 15) Illustration of the Maximum Guarantee Test — 840-40-55 (Q&A 16) The Applicability of Non-Performance-Related Default Covenants to Build-to-Suit Transactions — 840-40-55 (Q&A 17) Insurance Coverage During Construction — 840-40-55 (Q&A 18) Treatment of Insurance Premiums Paid by Lessee Before the Lease Commences — 840-40-55 (Q&A 19) Impact of Fixed Reimbursement Provisions in Build-to-Suit Transactions — 840-40-55 (Q&A 20) Impact of Fixed Reimbursement Provisions in Build-to-Suit Transactions — 840-40-55 (Q&A 21) Accounting for Soft Costs Incurred by Lessee Prior to Construction Period When Lessee Will be Involved on Construction of Asset — 840-40-55 (Q&A 22) Qualifying for Sale-Leaseback Accounting at End of Construction Period When Lessee Is Considered Owner During Construction Period — 840-40-55 (Q&A 23) Considerations When Lessee Is Considered the Owner of a Real Estate Asset During the Construction Period and Is Subject to a Separate Ground Lease — 840-40-55 (Q&A 24) Applying the Financing Method — Depreciation Accounting for the Deemed Owner of an Asset — 840-40-55 (Q&A 25) Applying the Financing Method — Depreciation Accounting for the “Deemed Owner” of an Asset — 840-40-55 (Q&A 26) Identifying “Normal” Tenant Improvements: Factors to Consider When a Lessee Is Involved in the Construction of Improvements to an Existing Building — 840-40-55 (Q&A 27)Lease Inception in a Build-to-Suit Transaction — Example — 840-40-55 (Q&A 28)
Costs Incurred by a Lessee Prior to Entering into a Lease Agreement (1) — 840-40-55 (Q&A 01) Costs Incurred by a Lessee Prior to Entering into a Lease Agreement (2) — 840-40-55 (Q&A 02) Impact of the Lessee Incurring Hard Costs — 840-40-55 (Q&A 03) Characterization of a Payment as a Purchase Option or a Down Payment (1) — 840-40-55 (Q&A 04) Characterization of a Payment as a Purchase Option or a Down Payment (2) — 840-40-55 (Q&A 05) Characterization of a Payment as a Purchase Option or a Down Payment (3) — 840-40-55 (Q&A 06) Characterization of a Payment as a Purchase Option or a Down Payment (4) — 840-40-55 (Q&A 07) Off-Balance Sheet Purchase Commitments — 840-40-55 (Q&A 08) Applicability of Sale-Leaseback Guidance of ASC 840-40 to Build-To-Suit Transactions — 840-40-55 (Q&A 09) Applicability of Sale-Leaseback Guidance of ASC 840-40 to Construction of Tenant Improvements — 840-40-55 (Q&A 10) Impact of Lessee Providing a Loan to the Lessor in a Build-to-Suit Transaction (1) — 840-40-55 (Q&A 11) Impact of Lessee Providing a Loan to the Lessor in a Build-to-Suit Transaction (2) — 840-40-55 (Q&A 12) Impact of Lessee Retaining Title to the Land — 840-40-55 (Q&A 13) Impact of Unreimbursed Soft Costs on a Build-to-Suit Transaction — 840-40-55 (Q&A 14) Impact of Modifying an Arrangement That Does Not Initially Comply With the Initial Maximum Guarantee Test of the Sale-Leaseback Guidance of ASC 840-40 — 840-40-55 (Q&A 15) Illustration of the Maximum Guarantee Test — 840-40-55 (Q&A 16) The Applicability of Non-Performance-Related Default Covenants to Build-to-Suit Transactions — 840-40-55 (Q&A 17) Insurance Coverage During Construction — 840-40-55 (Q&A 18) Treatment of Insurance Premiums Paid by Lessee Before the Lease Commences — 840-40-55 (Q&A 19) Impact of Fixed Reimbursement Provisions in Build-to-Suit Transactions — 840-40-55 (Q&A 20) Impact of Fixed Reimbursement Provisions in Build-to-Suit Transactions — 840-40-55 (Q&A 21) Accounting for Soft Costs Incurred by Lessee Prior to Construction Period When Lessee Will be Involved on Construction of Asset — 840-40-55 (Q&A 22) Qualifying for Sale-Leaseback Accounting at End of Construction Period When Lessee Is Considered Owner During Construction Period — 840-40-55 (Q&A 23) Considerations When Lessee Is Considered the Owner of a Real Estate Asset During the Construction Period and Is Subject to a Separate Ground Lease — 840-40-55 (Q&A 24) Applying the Financing Method — Depreciation Accounting for the Deemed Owner of an Asset — 840-40-55 (Q&A 25) Applying the Financing Method — Depreciation Accounting for the “Deemed Owner” of an Asset — 840-40-55 (Q&A 26) Identifying “Normal” Tenant Improvements: Factors to Consider When a Lessee Is Involved in the Construction of Improvements to an Existing Building — 840-40-55 (Q&A 27)Lease Inception in a Build-to-Suit Transaction — Example — 840-40-55 (Q&A 28)