Understanding Lease Combinations & Multiple Leases
Identifying separate lease components in a lease is similar to identifying performance obligations in a revenue contract. In effect, the determination hinges upon whether the lessee is contracting for several separate outputs or for a single output that has a number of inputs.
This guide offers insights to understanding lease combinations and multiple leases. To learn more, download this Construction Issue Sheet.
Author:
![Mark Barnett, Jr.](https://www.adamsbrowncpa.com/wp-content/uploads/2022/05/Mark-Barnett-Jr.png)