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This chapter discusses the specific accounting considerations applicable to sale and leaseback transactions. Different accounting outcomes can exist depending on the structure of the transaction. In addition, the accounting treatment can be complex. It is important to understand the accounting guidance and key considerations when evaluating a sale and leaseback transaction.
Determining whether a sale has occurred in the context of a sale and leaseback transaction is very important and determines the initial and subsequent accounting. This chapter details the accounting for both when the transaction qualifies as a sale and when it does not from both the seller-lessee’s and buyer-lessor’s perspectives.
See FSP 14 for information on the disclosure requirements for sale and leaseback transactions by both seller-lessees and buyer-lessors.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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