title: new lease accounting and health care.
abstract: Recently released lease accounting standards from the Financial Accounting Standards Board (FASB) present three significant challenges for healthcare organizations: All leases must be reported on a company's balance sheet, increasing liabilities on the balance sheets of healthcare organizations considerably. Contractual agreements not previously considered leases will now be treated as leases. Classification of some equipment leases could change.
authors.forename: Mindy
authors.initials: M
authors.lastname: Berman
mesh_terms: D000066:Accounting; D003695:Delivery of Health Care / Q000191:economics*; D014481:United States