Interactive Lab
Straight-Line Rent (ASC 842) Calculator
Straight-Line Rent (ASC 842) Calculator
The GAAP-required level rent expense across an escalating lease, and the Year 1 deferred-rent gap versus cash actually billed.
$100,000
$
3%
5 yrs
3 mo
Straight-Line Rent (per Year)
$101,183
Year 1 Cash Rent Actually Billed
$75,000
Year 1 Deferred Rent
$26,183
Straight-line expense minus cash billed
Learn the concept behind this tool