Appendix H — Q&A Conversion and Example Mapping for 2023 Update of Leasing Roadmap

Appendix H — Q&A Conversion and Example Mapping for the 2023 Update

The table below lists the Q&As from prior editions of this Roadmap that are being incorporated into regular text as part of the 2023 update.1

Leasing Roadmap Q&A Mapping

The table below lists the changes in the numbering of examples in the Roadmap that resulted from the Q&A conversion (since internal examples from the Q&As were converted to examples in regular text).

Leasing Roadmap 2023 Example Mapping

Example No.	Previous Location or Numbering
4-5	Part of Q&A 4-1
4-6	Example 4-5
4-7	Example 4-6
4-8	Example 4-7
4-9	Example 4-8
4-10	Example 4-9
4-11	Example 4-10
4-12	Example 4-11
4-13	Example 4-12
4-14	Example 4-13
4-15	Example 4-14
4-16	Example 4-15
4-17	Example 4-16
4-18	Example 4-17
4-19	Example 4-18
4-20	Example 4-19
4-21	Example 4-20
4-22	Part of Q&A 4-3
4-23	Example 4-21
4-24	Example 4-22
6-3	Part of Q&A 6-1
6-4	Part of Q&A 6-1
6-5	Example 6-3
6-6	Example 6-4
6-7	Example 6-5
6-8	Example 6-6
6-9	Part of Q&A 6-4
6-10	Part of Q&A 6-5
6-11	Part of Q&A 6-5
6-12	Part of Q&A 6-6
6-13	Example 6-7
6-14	Example 6-8
6-15	Example 6-9
6-16	Example 6-10
6-17	Part of Q&A 6-10
6-18	Example 6-11
6-19	Part of Q&A 6-11
8-6	Part of Q&A 8-1
8-7	Part of Q&A 8-2
8-8	Example 8-6
8-9	Example 8-7
8-10	Example 8-8
8-11	Part of Q&A 8-4
8-12	Example 8-9
8-13	Example 8-10
8-14	Part of Q&A 8-6
8-15	Part of Q&A 8-7
8-16	Part of Q&A 8-8
8-17	Q&A 8-9
8-18	Part of Q&A 8-10
8-19	Example 8-11
8-20	Example 8-12
8-21	Example 8-13
8-22	Part of Q&A 8-16
8-23	Example 8-14
9-5	Part of Q&A 9-2
9-6	Example 9-5
9-7	Part of Q&A 9-3
9-8	Example 9-6
9-9	Part of Q&A 9-5
9-10	Example 9-7
9-11	Example 9-8
9-12	Part of Q&A 9-8
9-13	Part of Q&A 9-9
9-14	Example 9-9
9-15	Example 9-10
9-16	Example 9-11
9-17	Example 9-12
9-18	Part of Q&A 9-12
9-19	Part of Q&A 9-14
14-5	Part of Q&A 15-4

Footnotes

With the exception of the Q&As in Chapter 16 pertaining to ASU 2016-02’s effective date and transition, all remaining Q&As have been converted into regular text as part of this year’s update. The Chapter 16 Q&As will be eliminated once the ASU becomes effective for all entities.

2022 Q&A	Title	2023 Section	Title
4-1	Identifying Lease Components When the Underlying Asset Is Replaced During the Lease Term	4.2.3.1	Identifying Lease Components When the Underlying Asset Is Replaced During the Lease Term (Question 2 of this Q&A changed to Section 4.2.3.1.1, Lessor Continually Provides a Server That Meets Certain Minimum Performance Standards, and Question 3 changed to Section 4.2.3.1.2, Lessee and Lessor in an Arrangement That Contains the Right or Obligation to Replace the Original Asset)
4-2	Estimating the Stand-Alone Selling Price of the Lease Component by Reference to a Gross Real Estate Lease at Fair Value	4.4.2.2.3	Estimating the Stand-Alone Selling Price of the Lease Component by Reference to a Gross Real Estate Lease at Fair Value
4-3	Allocating Consideration in Arrangements Involving the Use of an Asset for “Free”	4.4.2.2.4	Allocating Consideration in Arrangements Involving the Use of an Asset for “Free” (content from Question 2 of former Q&A moved into Example 4-22)
6-1	Including Noncash Consideration in Lease Payments	6.1.1	Including Noncash Consideration in Lease Payments
6-2	Nonrefundable Deposits	6.1.2	Security Deposits (subdivided into Section 6.1.2.1, Nonrefundable Deposits)
6-3	Refundable Deposits	6.1.2.2	Refundable Deposits
6-4	Treatment of Payments to a Lessee When a Lease Is Terminated and the Lessee Enters Into a New Lease for Similar Assets	6.2.2.1	Treatment of Payments to a Lessee When a Lease Is Terminated and the Lessee Enters Into a New Lease for Similar Assets
6-5	Payments From a Lessor to a Lessee During the Lease Agreement	6.2.2.2	Payments From a Lessor to a Lessee During the Lease Agreement
6-6	Variable Payments Based on an Index or Rate	6.3	Variable Lease Payments That Depend on an Index or a Rate (Q&A content incorporated into Section 6.3, and certain content from that section placed beneath a new subheading 6.3.1, Initial Measurement of a Lease When There Are Variable Payments Based on an Index or Rate)
6-7	Implications of Index- or Rate-Based Payment Adjustments	6.3.2	Subsequent-Measurement Implications of Index- or Rate-Based Payment Adjustments
6-8	Rents Based on Market Rates	6.3.3	Rents Based on Market Rates
6-9	Sales Proceeds in Excess of Residual Value Guarantee	6.7.1	Sales Proceeds in Excess of Residual Value Guarantee (Connecting the Dots previously located in the Q&A moved to the end of Section 6.7, Amounts That It Is Probable That the Lessee Will Owe Under a Residual Value Guarantee; former Section 6.7.1 now Section 6.7.2, Residual Value Guarantee Obtained From Unrelated Third Party)
6-10	Accounting for a Lease Liability and a Corresponding ROU Asset in a Contract Manufacturing Arrangement	6.9.1	Variable Lease Payments That Do Not Depend on an Index or Rate (content from Q&A incorporated into Example 6-17)
6-11	Accounting for a Lease Liability and a Corresponding ROU Asset in an Arrangement Involving a “Minimum Annual Guarantee” Payment Structure in Which a New Lease Payment Floor Is Established Each Year	6.10.1	Accounting for a Lease Liability and Corresponding ROU Asset in an Arrangement Involving a “Minimum Annual Guarantee” Payment Structure in Which a New Lease Payment Floor Is Established Each Year (Questions 1 and 2 of Q&A, respectively, are now Sections 6.10.1.1, Measuring and Accounting for the Lease Liability, and 6.10.1.2, Subsequent Measurement and Recognition of the Lease Cost)
6-12	Payment Made by a Lessor to a Lessee to Induce Early Termination of a Lease	6.11.1	Payment Made by a Lessor to a Lessee to Induce Early Termination of a Lease
6-13	“Key Money” Payment Made to an Existing Lessee to Assume a Lease	6.11.2	“Key Money” Payment Made to an Existing Lessee to Assume a Lease (Connecting the Dots and example from former Q&A incorporated into Section 6.11, Initial Direct Costs)
8-1	Impact of Portfolio Residual Value Guarantee on Lessee’s Lease Classification	8.3.3.6.1	Impact of Portfolio Residual Value Guarantees on Lessee’s Lease Classification (former Section 8.3.3.6.1 now Section 8.3.3.6.3, Impracticable to Determine Fair Value)
8-2	First-Dollar-Loss Residual Value Guarantee	8.3.3.6.2	First-Dollar-Loss Residual Value Guarantee (former Section 8.3.3.6.2 now Section 8.3.3.6.5, Investment Tax Credits; content from Changing Lanes moved to Section 8.3.3.6, Substantially All of the Fair Value of the Underlying Asset
8-3	Lessee’s Determination of the Fair Value of a Portion of a Larger Asset	8.3.3.6.4	Lessee’s Determination of the Fair Value of a Portion of a Larger Asset
8-4	Accounting for Lease Incentives When Lease Payments Are Highly or Totally Variable	8.4.2.3	Accounting for Lease Incentives When Lease Payments Are Highly or Totally Variable (former Section 8.4.2.3 now Section 8.4.2.5, Leases Entered Into for R&D Activities)
8-5	Lessee’s Accounting for Costs Related to Shipping, Installation, and Other Similar Items When the Lessor Does Not Provide Such Activities	8.4.2.4	Lessee’s Accounting for Costs Related to Shipping, Installation, and Other Similar Items When the Lessor Does Not Provide Such Activities
8-6	Subsequent Measurement of an Operating Lease When the ROU Asset Would Be Reduced Below Zero Because of Accrued Rent	8.4.3.2.1	Subsequent Measurement of an Operating Lease When the ROU Asset Would Be Reduced Below Zero Because of Accrued Rent
8-7	Lessee Timing of Variable Payments	8.4.3.3.1	Lessee’s Timing of Variable Payments
8-8	Subsequent Measurement for Leases That Include a Term Consisting of Nonconsecutive Periods of Use	8.4.3.4	Subsequent Measurement for Leases That Include a Term Consisting of Nonconsecutive Periods of Use
8-9	Impact of a Plan to Abandon the Underlying Leased Asset Before the End of the Lease Term	Example 8-17	Impact of a Plan to Abandon the Underlying Leased Asset Before the End of the Lease Term
8-10	Asset Group/Lease Component Considerations Related to Subleasing a Portion of a Larger ROU Asset	8.4.4.2.1	Unit of Account for Impairment Testing — Asset Group/Lease Component Considerations Related to Subleasing a Portion of a Larger ROU Asset
8-11	ROU Assets That Are Held for Sale — Amortization Considerations	8.4.4.3.1	Amortization Considerations
8-12	Circumstances in Which a Lessee Is Required to Update Stand-Alone Prices	8.5.1	Circumstances in Which a Lessee Is Required to Update Stand-Alone Prices (the rest of the subsections in Section 8.5, Remeasurement of the Lease Liability, renumbered accordingly)
8-13	Accounting for Lease Incentives Not Paid or Payable at Commencement	8.5.4.3	Accounting for Lease Incentives Not Paid or Payable at Commencement
8-14	Implications of Index- or Rate-Based Payment Adjustments	8.5.4.4	Implications of Index- or Rate-Based Payment Adjustments
8-15	Impact of Cotenancy Clauses on Determining Lease Payments	8.5.4.5	Impact of Cotenancy Clauses on Determining Lease Payments
8-16	Penalty for a Partial Termination	8.6.3.7.1	Penalty for a Partial Termination
8-17	Reduction in Lease Term Versus Lease Termination	8.6.3.7.2	Reduction in Lease Term Versus Lease Termination
9-1	Lessor Consideration of Initial Direct Costs Related to the Rate Implicit in the Lease	9.2.1.4.1	Lessor’s Consideration of Initial Direct Costs Related to the Rate Implicit in the Lease (former Section 9.2.1.4.1 now Section 9.2.1.4.3, Impracticable to Determine Fair Value)
9-2	Unit of Account for Assessing Lease Classification	9.2.1.4.2	Unit of Account for Assessing Lease Classification (former Section 9.2.1.4.2 now Section 9.2.1.4.4, Residual Value Guarantees Provided for a Portfolio of Assets)
9-3	Significant Economic Losses to Direct an Underlying Asset for Another Use	9.2.1.5.1	Significant Economic Losses to Direct an Underlying Asset for Another Use (Connecting the Dots from the former Q&A moved to Section 9.2.1.5, Underlying Asset Is Specialized and Has No Alternative Use to the Lessee at the End of the Lease Term)
9-4	Impact of a Lessor’s Subsequent Purchase of Residual Value Insurance on Lease Classification	9.2.2.1.1.1	Impact of a Lessor’s Subsequent Purchase of Residual Value Insurance on Lease Classification
9-5	Lessor’s Accounting for Lease “Fulfillment” Costs	9.3.2.1	Lessor’s Accounting for Lease “Fulfillment” Costs
9-6	Evaluation of “Terms and Conditions” and “Facts and Circumstances”	9.3.4.1	Evaluation of “Terms and Conditions” and “Facts and Circumstances”
9-7	Circumstances in Which a Lessor Is Required to Update Stand-Alone Selling Prices	9.3.4.2	Circumstances in Which a Lessor Is Required to Update Stand-Alone Selling Prices