The New Standards (as of May 20, 2011)
{"Image DocumentName": "The New Standards (as of May 20, 2011)", "Image ImageDescription": "A Brief Overview. Key differences \u2013 Executory Costs. Executory Costs: FAS 13: All are excluded for both capital and operating. New Standards: Original Exposure Draft: Executory costs replaced with Distinct Service Components , not same as Executory Costs. Distinct service components not capitalized as asset / liability. Non-distinct service components \u2013 notably property taxes and insurance \u2013 to be capitalized. Revised Proposal: Separate lease and non-lease components. Not via Rev. Rec. / Distinct Service Components Observable prices", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}