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GAS 87 Lease Data Matrix Detail Required Lessee LessorItem #DRAFTEssential Data ElementsGASB 87 Data Figure Reference (e.g. lease # 123)Definition1Lease number or Master PA/PO#A contract that conveys
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How to fill out gasb 87 lease data

01
To fill out GASB 87 lease data, follow these steps:
02
Gather all relevant lease agreements and supporting documentation.
03
Review each lease agreement and identify the key lease terms, such as lease duration, lease payments, and lease terms.
04
Create a spreadsheet or database to document the lease data.
05
Input the lease agreement details into the spreadsheet or database, including the lease start and end dates, lease payments, lease terms, and any other relevant information.
06
Verify the accuracy of the data entered by cross-checking with the original lease agreements and supporting documentation.
07
Keep the lease data updated by regularly reviewing and updating the spreadsheet or database as new lease agreements are signed or existing leases are modified or terminated.
08
Use the filled-out GASB 87 lease data for financial reporting purposes, as required by the Governmental Accounting Standards Board (GASB) guidelines.

Who needs gasb 87 lease data?

01
Organizations that are subject to GASB regulations, such as state and local governments, educational institutions, and other public entities, need to maintain and report GASB 87 lease data.
02
Financial departments or accounting teams within these organizations are primarily responsible for collecting, filling out, and reporting the GASB 87 lease data.
03
External auditors and regulatory bodies may also require access to the GASB 87 lease data for auditing and compliance purposes.
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GASB 87 lease data refers to the financial reporting requirements concerning leases as outlined by the Governmental Accounting Standards Board (GASB) Statement No. 87. This standard requires governments to recognize lease liabilities and corresponding right-of-use assets for leases that meet certain criteria.
State and local governments that have lease agreements are required to file GASB 87 lease data as part of their financial statements.
To fill out GASB 87 lease data, entities must gather information regarding all lease agreements, calculate the present value of lease payments, determine the right-of-use asset, and report these figures in their financial statements in accordance with the guidelines set forth by GASB.
The purpose of GASB 87 lease data is to provide greater transparency and consistency in the financial reporting of leases, allowing stakeholders to better understand a government's financial obligations and asset management.
Entities must report information including the present value of lease liabilities, the amortization of right-of-use assets, lease terms, and any variable lease payments that are not included in the lease liability.
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2019 the lease of to lessee or lessor and in asset are is term that option payments if be reasonably certain by not party periods for contract as both have terminate from rate an should which use right extend data months purchase value will it on at claus

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