Doug Houser: From Rea & Associates Studio, this is unsuitable, 一个面向企业家的管理和金融服务播客, tenured business leaders, 还有一些人已经准备好超越西装革履文化,寻找有意义的工作, measurable results. I'm Doug Houser. On this weekly podcast, 思想领袖和商业专家会分解复杂和平凡的话题,给你真正需要的发展业务的建议和见解. 如果你还没有订阅,请点击订阅按钮,这样你就不会错过未来的剧集了. 如果你想获得更多的信息, show notes, and exclusive content, visit our website at xw0gx.jiechengstone.net/podcast and sign up for updates. In less than a year, 私营企业将被要求采用新的租赁会计准则. 这意味着那些遵循公认会计原则并持有租赁的公司将面临一些相当大的变化. Jim Suttie, 雷亚租赁会计工作小组的原则, 这里是否提供了一些急需的见解,以了解这个新标准的含义以及如何开始准备. Welcome to unsuitable, Jim. Jim Suttie: Thanks, Doug. Doug: Thanks for being on today. 我知道我们在租赁会计准则上得到了一点缓刑,对吧? 由于新冠肺炎疫情,它在私营企业的实施方面被推迟了. Now, as I understand it, correct, though, 我们将在2021年12月15日之后结束的任何财政年度上线, it's required. Is that correct? Jim:它适用于从12/15/21之后开始的年份,所以基本上是2022年,如果你是日历年的话. And there have been many reprieves. So the Financial Accounting Standards Board, or FASB as most of us in the profession call, 十多年来一直威胁要这么做吗. 信不信由你,他们早在2010年就开始了这个讨论,作为一种... 我称之为与国际标准的调和趋同. 是的,就像你说的,我们得到了缓刑有几个不同的原因. One was COVID. 二是他们在标准上做出了一些其他的重大改变, one being revenue recognition, and so companies were... 我们遭到了许多公司的反对,他们说:“我们不能同时实施所有这些. Can we push one of them back?“租约是幸运的赢家,被推迟了一年. Doug: Yeah. 它也已经在上市公司中实施了几年, 因此,有一些额外的机会可以看到它的影响,以及它在报告和所有与上市公司相关的方面所做的事情, right? Jim: Right. 我们从上市公司那里看到了一些不太令人愉快的反馈, or some of them anyway, meaning that it has been a lot more expensive. 在这个新标准下,计算租赁要花费更多的时间. 所以私人公司将会有更多的乐趣, because in many cases they lack the, I'll say, sophistication of a public company, 甚至没有上市公司应有的员工. Doug: Right. And so let's talk about the genesis of this. I mean, initially, 这样做的目的是为了识别这些, quote-unquote, "off-balance sheet liabilities,“并试图弄清楚这些义务. 这是我们在这里尝试做的事情的起源吗? Jim: Yes. 所以在现行的标准下,有两种不同类型的租赁. 一个是资本租赁,一个是经营租赁. 因此,在现行标准下,资本租赁已经在资产负债表上确认为负债. 未确认为负债的是经营租赁. So those operating leases... 这背后的思想过程是,这是一个实体的义务. 如果我在一段时间内被锁定支付, the FASB concept would say that, "Well, that's really a liability, 它应该在资产负债表上报告." Doug: Yeah. And at this point right now, 当然,我们通常会用脚注披露这些信息, but thought being, "Hey...“我知道至少有很多上市公司是这样, there was always a big push to, 把这些从资产负债表中剥离出来,让它们成为经营租赁,而不是资本租赁, where they weren't recognized. 它肯定会影响财务比率和所有这些东西,我们会讲到的. But for your typical owner-managed, 私营企业是我们的客户群,我们的客户和我们的观众, what does this mean to them? 我的意思是,他们会想,“好吧,这有什么不同? Yeah, I already know I have these obligations. 现在你告诉我,我必须在我的财务报表上确认他们. But who cares? 我为什么要在乎,如果我只是一家私人企业,对吧?" Jim: You should care, 因为这将产生重大影响, 特别是在你的资产负债表上的经营租赁, because what it will do is, you'll be required... Again, if this is under GAAP, or general accepted accounting principles, 您将被要求为经营租赁的未来付款流登记负债. 未来的付费流包括你已经锁定的内容以及可能扩展的选项. 通常你有一个租约,你可以选择续签租约, 因此,这些可能的延长选项也包括在支付流的决定中, 而负债的确定将会出现在资产负债表上. Doug: Yeah. 我们必须把这个概念看作是资产的使用权,对? That's the term. 谈谈我所说的是什么意思, "Okay, right-of-use asset," and trying to recognize that. Jim: Sure. 一旦我记帐负债,每笔贷项都会有一笔借项. 借方就是你提到的资产使用权,道格. And a right-of-use asset is basically, 我有权在租赁期内使用某项资产. 这就是所谓的“使用权”资产. Doug: Yeah. 然后你会看到一些人试图提前思考. 我知道我在一些不同的建筑行业会议上听到过这种说法. “好吧,那么,如果我只是为我的大楼签订了11个月的租约? But even though the, quote unquote or wink wink, 'intent,' is I'm probably going to stay here longer, but we're just going to sign 11-month lease.“所以我知道人们谈论了一些事情,试图绕过它, but really you can't, because then you look at it like, well, 他们真的打算在11个月内离开那栋大楼吗? Probably not. 所以你不一定要用这种方式来欺骗系统. Is that correct? Jim: Sure. 有各种各样的思想流派,我不知道有人真的把它确定下来. A couple of different concepts here, Doug. 第一,如果你有一个真正的短期租赁,这些不需要在资产负债表上入账. So 12 months or less, 如果它真的是短期的,我只打算租赁资产12个月, 我不需要在资产负债表上增加负债. The other thing that you had referred to is, oftentimes entities will set up, for example, a real estate entity, 因此,运营公司将从房地产实体租赁其设施. 通常情况下,他们要么按月租赁,要么根本没有租赁协议. 所以我们在这里看到的是形式重于实质. And so the substance is, well, yeah, I might have a month-to-month lease, 但我可能会在我自己的大楼里待一年多. 这里面涉及到一些艺术和科学, in figuring out, okay, 我到底要在这栋楼里待多久? What is the economic life of that building? Like I said, there's some artwork to this. 所以你必须确定在这种情况下你的真正意图是什么. Doug: Yeah. As you said, 如果我租了一件设备一个月,然后打算在工作中使用它,然后把它还回去,那肯定是不同的. I mean, that's fine. No issue with something like that. 很明显,它很容易识别. 但是你也有另一个概念嵌入租赁可以包含在其他协议中, 这是相当多的工作,试图真正通过这些和收集, okay, what's a lease? What's not? Where do we have to take a look at things? 谈谈这些例子[相声00:10:34]. Jim: Sure. You may have a service contract and, as you mentioned, embedded leases, 因此,根据这一标准,一份文件不一定要在顶部注明“租赁”,才能成为一份租赁. 所以需要一些分析来确定什么是真正的租赁, and it may or may not be called a lease, but, again, we're talking about form over substance. 因此,在现实中,公司可能会惊讶地发现,他们拥有的租约比最初想象的要多. Doug: Yeah. For example, I think of companies... 也许他们有一个车队,他们使用的员工或类似的东西, that typically they've not recognized, because they've turned those over, or they've been operating leases, or, as you said, maybe under some service type of agreement, but really, in essence, if you look at the form, 他们实际上可能符合资产使用权的条件. Jim: Yeah. That's a great example, Doug, the vehicles. If I'm locked into a vehicle lease for, let's say, three years, I really do have a right-of-use asset there, and I have a liability. 所以,这可能会让一些人感到惊讶. "Oh my gosh, I've got to put this on my balance sheet now,“以前只是公开而已... Not kind of. 这是在财务报表附注中披露的, "I've got this lease commitment,“但这并不是真正的责任, whereas now under the new standard it will be. Doug: And that's a thing too that we're seeing. 如果你从会计的角度来考虑, as you mentioned, you put the asset on the books, you put the liability on the books. So the thing that it can do, however, is throw off, say, a debt-to-worth measurement, 因为突然之间,你的债务增加了,而你的净资产没有改变. 它还可能影响偿债范围和其中一些金融契约. 对于大多数私人控股公司,我知道... Go back to my banking career as well. I mean, 就其中的具体定义而言,它并不是一直被密切关注的东西, but you've got to really be careful with this, right? Jim: Sure. 甚至可能会对融资协议中的新资产购买加以限制. Doug: Good point, yeah. Jim: [crosstalk 00:13:17] a debt agreement. 所以银行会认为这是一次收购, asset acquisition, 这会使某人违反契约? So that's why it's important, I think, for companies to have conversations early, and it's getting late-early around here, 因为我们就要实现这个了. And so I think most banks, I would hope anyway, at least the ones I've talked to, 他们知道这个标准,但可能没有完全意识到它可能产生的所有影响. You mentioned certain ratios. Again, current ratios where you've got... You book a liability. Part of that is current. 你没有流动资产来抵消它. 你必须写一个非当前使用的资产. 我记得前几天我看到一篇文章,里面有很多让人迷惑的时刻. And so I think there will be some surprises. 所以在某些情况下要花费大量的精力来确保这些都是正确的. Doug: Yeah, that's the thing. We want to make sure, again, you get us involved, you get your CPA involved, get your bank involved, and start thinking about, "Okay, what's the potential impact? 我们能不能修改协议,这样我们就不会产生任何意想不到的后果?“因为我认为这显然是我们想要避免的. 吉米谈到了一些上市公司在成本方面所看到的东西,并试图理解和分类所有这些东西. What are we doing as a firm? 我们是否在软件上投资来帮助我们分析这个问题? 你认为我们的特别工作组有哪些举措? Jim: Yes. 我们与一家公司签订了使用他们软件的合同, and it's a cloud-based solution, 我们的客户和我们都可以使用它. 因此,一些客户可能有一定程度的复杂性,使他们能够自己做到这一点. And this software is very user-friendly. 我不知道我能不能用这个名字, 但它将计算租赁负债并至少计算租赁协议的数字披露. Doug: That's awesome, yeah. 所以它简化了这个过程而不是试图手工分析所有这些[相声00:16:06]. Jim: Right. 该软件还通过了服务组织的控制审核[听不清00:16:16], but it's an audit, as well as being tested thoroughly. So it's much more beneficial, this is my opinion, to use a software like that, as opposed to using an Excel spreadsheet, 哪一个更容易出现人为错误或输入错误. Doug: Sure. Yeah. So it's, I think, incumbent, once you get started with this process, do it right up front, 因为从长远来看,这将使它更有效率,并降低你的成本,如果你显然坚持下去,年复一年,处理你的收购和处置以及所有这些事情. 换句话说,你不想在开始之前把它弄得一团糟. We've seen that too many times, right? Jim: Far too many. Doug: Yeah. 所以如果你站在公司老板的立场上, 他们现在应该做些什么来开始思考这个问题呢? So it's going to be, in essence, effective for them next year, but you want to take some steps before then. You don't want to wait, correct? Jim: Right. 你肯定不想再等了,肯定不想再等了. 所以一定要列出你的租赁协议和其他你认为可能包含租赁成分或非租赁成分的协议. Talk with your CPA. 与你的贷款人交谈,以确保他们了解这可能对你的财务报表产生的潜在影响. This is going to take some work. Now, 一般公认会计原则下的一切都有一个重要性门槛, 所以可能有很多东西都在物质门槛之下, 就像一个咖啡机,从技术上讲是一种租赁或服务合同. 你的复印机可能低于物质门槛. 但所有这些都需要考虑进去. So again, you need to start now, talking, again, with lenders, and most definitely with your CPA, 因为每个人都需要参与进来,在同一页上分析协议. 就像你说的,从一开始就做正确的事情,而不是回头去解决问题. Doug: Yeah, absolutely. 即使你不需要向第三方提供审查或审计,这也是需要考虑的事情. 然而,许多第三方财务披露要求你提供符合公认会计准则的财务报表. 所以即使这些是内部数字或者其他什么情况, you'll want to be on top of this. 所以,重要的是理解所有这些协议以及你的要求是什么. Jim: And you may see, just as an aside, 你可能会看到人们采用其他财务报告框架来摆脱这种困境. That's probably a harsh term to say, get out of it, 但是为了避免这些麻烦,避免这样做的一些成本. Doug: Yeah. 在我们前进的过程中,看看其他第三方对这方面的要求会很有趣. 我怀疑他们还是会想要这个. 我知道你做很多财务分析的时候, 他们会在做现金流分析和所有这些事情时包括那些经营租赁付款. So in some ways it ultimately gets us, I think, more transparency and clarity, makes it easier, but there's just a period of adjustment, like with anything. Jim: Agreed. And, Doug, you know, being in the banking world for a while, most of those agreements say GAAP, whether or not a... 无意冒犯,但银行家是否真正了解GAAP的含义. 我知道他们知道GAAP是什么意思,但如果他们知道它的影响. You may see from time to time banks might... And I've seen it before. 他们接受了一些其他的报告框架,而不是公认会计准则. It can happen. Doug: Yeah. It's rare, but yeah, we'll see. Well, thanks, Jim. 对于即将到来的租赁会计准则的变化,我们有了更好的理解. 我相信我们会听到更多的消息,当然也会向我们的客户群提供更多的信息. 和往常一样,如果有任何问题,请随时安全的赌博软件的专家,比如吉姆. So thanks for being on with us. Jim: Thank you. Doug: Absolutely. 如果你想要更多的商业技巧和见解,或者想听听以前的剧集, please visit our podcast page at xw0gx.jiechengstone.net/podcast. 当你在那里的时候,注册独家内容和节目笔记. Thanks for listening to this week's show. 一定要在苹果播客上订阅不合适的节目, Google Podcasts, wherever you're listening to us right now, including YouTube. I'm Doug Houser. 下周和我们一起来看另一个来自行业专家的不合适的面试.