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Excerpt from ASC 840-10-15-16
… separate contracts with the same entity or [its] related parties that are entered into at or near the same time . . . [should] be evaluated as a single arrangement in considering whether there are one or more units of accounting, including a lease.
Excerpt from ASC 815-10-25-6
Component |
Allocation considerations |
4(a) Allocate fair value to derivative components
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4(b) Allocate consideration between lease and nonlease components (excluding derivatives)
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After the adoption of ASC 842:
Prior to the adoption of ASC 842:
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4(c) Allocate to remaining components
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