GASB 87 LEASE MODIFICATIONS
Using the above set of facts and our present value calculator, we arrive at: PV of Lease Liability as of August 1, 2021 = ($45,778) $2,000 per month, paid in advance at the beginning of the month 5% ... Prepare adjusting entries for lessees for modifications and terminations Prepare adjusting entries for lessors for modifications and ... ................
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