Appendix H — Roadmap Updates for 2026 | DART – Deloitte Accounting Research Tool

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Appendix H — Roadmap Updates for 2026

The table below summarizes the substantive changes made since the 2025 edition of this Roadmap as a result of FASB standard-setting activities, discussions regarding implementation matters with the FASB and SEC staffs, and other practice developments. Throughout the 2026 edition of this Roadmap, most references and content related to the previous guidance in ASC 840 have been deleted or replaced to reflect the FASB’s removal of this guidance from the Codification.

Section	Title	Description
3.4.2.1.2.1	Assessing the Right to Direct the Use of Multiple Assets in a Single Arrangement	Added new Connecting the Dots to address considerations related to identifying the unit of account in BESS arrangements.
4.3.1.1	Common-Area Maintenance and Utilities	Added new Connecting the Dots to address considerations related to augmentation activity by the lessor in a BESS arrangement.
4.4.2.2.1	Recognizing Variable Payments When a Portion Is Attributable to a Nonlease Component	Deleted discussion of applying the guidance in ASC 842-10-15-40 before the issuance of ASU 2018-20.
5.1	Commencement Date of a Lease	Added Example 5-2 to illustrate determination of a lease’s commencement date in scenarios in which the lessee has been granted access to the leased space to construct lessor-owned improvements.
5.4.1.3	Impact of ROU Asset Abandonment on Lease Term	New section discussing the impact of abandonment of an ROU asset on the related lease term.
8.2.1	Short-Term Lease Recognition Exemption	Included discussion in Connecting the Dots to illustrate the application of the short-term lease recognition exemption after a change in the lease term.
8.4.4.1	Abandonment Accounting	Added new Connecting the Dots to address considerations related to determination of unit of the account for applying the abandonment guidance in ASC 360 to an ROU asset.
8.4.4.2	Considerations Related to the Impairment of an ROU Asset	Added discussion of considering a lessee’s decision to abandon an ROU asset as an impairment indicator.
8.6.2.2.2	Forward-Starting Lease for Same Asset With Different Lessor	New section on accounting considerations related to situations in which a lessee has an existing lease and signs a separate lease agreement for the same asset with a different lessor. Further, added Example 8-23 to illustrate the lessee’s accounting for a forward-starting lease of the same asset with a different lessor.
8.8.3.1	Amortization of Leasehold Improvements	Expanded the discussion in Example 8-28 addressing a lessee’s accounting for construction of lessor-owned improvements.
10.2.2.1	Sale or Transfer of a Purchase Option by a Lessee	Incorporated discussion of accounting considerations related to the transfer to another entity of an option (or commitment) to purchase an asset that has not yet been fully constructed, when the transferor expects to lease the asset upon completion of construction.
11.3.2	Control of the Underlying Asset During Construction	Expanded Connecting the Dots discussion of considerations related to the anticipated lease classification in the assessment of indicators of control during construction.
11.3.2.4.1	Future Lessee Controls the Underlying Land Through Title and Leases Out the Land	Included discussion of applying the guidance in ASC 842-40-55-5(d) to a land lease with renewal options.
11.3.2.4.2	Future Lessee Controls the Underlying Land Through a Previous Failed Sale	Incorporated discussion of applying the guidance in ASC 842-40-55-5(d) to a failed sale of land. Expanded discussion in Example 11-6 to illustrate when control of land is transferred for less than substantially all of the economic life of property improvements.
11.4	Accounting by the Deemed Owner of an Asset	Added new Connecting the Dots to address considerations related to identifying the right to control the use of land upon which the asset is being constructed.
E.3.3.2	FASB Postimplementation Review	Updated to discuss the PIR report that the FASB issued after completing its PIR of the leasing standard.
E.3.3.3	IASB Postimplementation Review	Updated to discuss the IASB’s published request for information Post-Implementation Review of IFRS 16 Leases.

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