美國：承租人應如何適應新的租賃會計準則（English attached）
2018-03-27 08:58:31   來源：   評論：0 點擊：

在LeaseAccelerator，我們有充足的機會與數百家正在努力實施新標準的公司進行交流。 2018年2月發布的一項研究發現，75％的財務和會計領導認為實施項目比原先預計的要復雜。 研究還發現，這些公司面臨的最大挑戰不是會計，而是數據收集過程。

承租人必須為每個租賃查找并記錄超過100個數據字段，包括所有與付款，費用和期末期權相關的信息，以便完全符合新標準。 此外，這些標準要求租賃數據記錄在資產層面，而不是合同層面。 因此，收集具有多種資產的租賃數據將尤其繁重。 他們還必須為他們簽署的每一份新租賃保持這種詳細程度。 大公司可能每年簽署數百或數千個新租約，從而造成持續的，壓倒性的數據收集負擔。

設備融資領導者可以通過減輕行政負擔來幫助他們的客戶，同時也可以在競爭中脫穎而出。 最初，他們應該關注如何讓現有客戶輕松遵守實施期限。 他們可以聯系他們的客戶，并提供租賃下所有資產的詳細電子表格，以及相關的租金時間表，付款頻率和期末選項。

出租人還可以幫助客戶持續遵守新標準，為所簽訂的任何新合同建立共享租賃會計細節的流程。 實現這一目標的一種方法是建立一個門戶網站，讓客戶將數據下載到他們的租賃應用程序中。 一些大型設備融資提供商甚至可能會考慮開發其系統與最流行的租賃管理和會計應用程序之間的集成能力，以實現直通式處理。 整合還可以使租賃數據在租賃期內在出租人系統和其客戶系統之間快速協調一致。

這些標準還要求承租人將合同的租賃和非租賃部分分開。 根據ASC 842的規定，合同的租賃部分“在一段時間內控制使用已識別的財產，工廠或設備（已識別的資產）的權利，作為交換條件”。合同的任何其他部分 承租人支付的不符合該定義的款項被視為非租賃組成部分。

例如，服務（如維護）被視為非租賃組件。 ASC 842確實提供了一種實際的權宜之計，它允許承租人選擇不分離組件。 但是，大多數公司不會選擇該選項，因為它會增加他們的租賃負債。

租賃和非租賃組件的實際分離通常被出租人視為專有信息。 因此，大多數客戶在將對價分配給合同組成部分時不知道從哪里開始。 然而，新會計準則確實允許承租人在確定分配時使用估計值，為供應商在不透露機密信息的情況下協助客戶創造機會。

他們可以為客戶提供資產類別常規細目的指導。 例如，專門從事復印機或打印機的設備融資提供商可以創建關于資產本身的典型代價多少以及油墨，維護和其他服務的代價多少的文檔。 提供此文件的出租人將協助其現有客戶，并為潛在客戶創造另一個賣點。

即使設備融資領導者通過實施上述策略來協助他們的客戶，租賃活動仍然有可能整體下降。 由于擔心持續的行政負擔，一些客戶仍然猶豫繼續租賃。 因此，除了幫助客戶處理數據收集流程和租賃組件分離之外，出租人還應該關注重新出售租賃的價值主張。 新標準下租賃價值不變。 客戶仍將通過較低的月度支付改善現金流。 他們仍將消除因使用壽命結束后不得不將其資產的剩余價值貨幣化的風險和責任。 對于出租人而言，交流他們如何協助客戶完成轉型和實施后的負擔至關重要，并提醒他們首先選擇租賃的原因。

根據新會計準則調整租賃策略以幫助承租人的出租人將與競爭對手脫節。 它們不僅會鼓勵現有客戶在實施新標準之前租賃更多或更多，而且還會在承租人市場中占有更大的比例。

（注：本文來源于美國設備財務顧問公司，由郭曉紅教授提供，國際租賃聯盟翻譯，如轉載請注明譯者和出處。）

Original Article

At LeaseAccelerator, we’ve had ample opportunity to speak with hundreds of companies who are working to implement the new standards. A study published in February 2018 found that 75% of leaders in finance and accounting think that the implementation project is more complex than originally anticipated. The study also found that the biggest challenge for these companies isn’t the accounting, but the data collection process. 

Lessees have to find and record more than 100 data fields for each lease, including all the information related to payments, expenses, and end-of-term options in order to fully comply with the new standards. Additionally, the standards require lease data to be recorded at the asset level, rather than the contract level. So, collecting data for leases with multiple assets will be especially burdensome. They will also have to maintain this level of detail for each new lease they sign. Large companies may sign hundreds or thousands of new leases per year, creating a continuous, overwhelming burden of data collection.

Equipment finance leaders can assist their customers by easing the administrative burden, while also differentiating themselves from the competition. Initially, they should focus on making it easy for their current customers to comply by the implementation deadline. They can reach out to their customers and offer a detailed spreadsheet of all the assets under lease, along with the associated rent schedules, payment frequencies, and end-of-term options. 

Lessors can also help customers continue to comply with the new standards on an on-going basis by establishing a process to share lease accounting details for any new contracts signed. One way to accomplish this would be by setting up a web portal where the data can be downloaded by their customers into their leasing applications. Some larger equipment finance providers may even consider developing integration capability between their system and the most popular lease administration and accounting applications to allow for straight-through-processing. Integration will also allow lease data to be quickly reconciled between the lessor’s system and their customers’ systems throughout the term of the lease. 

The standards also require lessees to separate the lease and non-lease components of their contracts. According to ASC 842, the lease component of a contract “conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.” Any other portion of the contract that the lessee pays for that does not meet that definition is considered a non-lease component.

For example, services, such as maintenance, are considered non-lease components. ASC 842 does offer a practical expedient that gives lessees the option of not separating the components. However, most companies are not expected to elect that option as it would increase their lease liabilities. 

The actual separation of lease and non-lease components is usually considered proprietary information by lessors. As a result, most of their customers do not know where to start when allocating consideration to the components of their contracts. However, the new accounting standards do allow lessees to use estimates when determining the allocation, creating an opportunity for vendors to assist their customers without revealing confidential information.

They can provide their customers with guidelines for the usual breakdown of an asset class. For example, an equipment finance provider specializing in photocopiers or printers could create documentation on how much of the consideration is typically for the asset itself, and how much is for ink, maintenance, and other services. The lessors who make this documentation available will assist their current customers and create another selling point for potential customers.

Even if equipment finance leaders assist their customers by implementing the above strategies, there is still the possibility of an overall decrease in leasing activity. Some customers will still hesitate to continue leasing because of their concerns about the on-going administrative burden. Thus, in addition to helping customers with the data collection process and lease component separation, lessors should also focus on re-selling the value proposition of leasing. The value of leasing is unchanged under the new standards. Customers will still have improved cash flows from lower monthly payments. They will still eliminate the risk and liability from having to monetize the residual value of their assets at the end of the useful lives. It’s critical for lessors to communicate how they can assist their customers with the transition and post implementation burden, as well as remind them of the reason they chose to lease in the first place. 

Lessors who adapt their leasing strategies to help lessees with the new accounting standards will stand apart from the competition. They will not only encourage their current customers to lease as much or more as before the implementation of the new standards, but also gain a larger proportion of the lessee market.