Following February 2016, the introduction of ASC 842 required most leases to be recognized on company balance sheets for lessees. Since December 2018, when public companies were required to adhere to lease reporting standards, Silverpine Group has provided services to measure the fair value of leases for financial reporting. Since both publicly traded and privately held companies are subject to the rules of ASC 842 under fair value accounting rules, Silverpine Group has performed exhaustive analysis to ensure the measurement of the fair value of such leases is supported by market-based evidence while considering the inherent terms of the lease agreement being measured.

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Whether a single lease agreement or a portfolio of hundreds (or thousands) of lease agreements needs to be assessed, Silverpine Group can assist with the process. We have performed lease assessments and fair value measurement for:

• Real Property / Rental Leases
• Equipment Leases
• Right-of-Use Asset Leases
• Software Use Leases
• Leaseback Arrangements