Client Success: Incremental Borrowing Rate Analysis for Publicly Traded, Clinical Stage Biotech
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THE PROBLEM: A publicly traded clinical stage biotech company needed to understand the correct implied discount rate for a lease agreement in accordance with ASC 842 rules. THE SOLUTION: ASC 842 has specific rules relating to leases, including guidance on lease classification (operating versus financial) and how to discount a lessee’s lease payments to arrive […]