Lease Capitalization—How It Affects Borrowers and Lenders

Credit & Lending

Bankers need to understand how the change in GAAP effects their borrower’s ability to repay. GAAP is going to require that companies capitalize their leases, and that will worsen their leverage, reduce their liquidity, and lower their profitability. Lease capitalization is one of three significant GAAP changes occurring very close together—revenue recognition, current expected credit loss, and lease capitalization. This webinar will explain why and when lease capitalization will be implemented and show how capitalizing both operating leases and financing leases will impact the financial condition and performance of borrowers.

Who Should Attend: Credit Officers, Risk Officers, Finance and Accounting Officers, Business Lenders, Commercial Lenders

Learning Objectives

  • Learn the key elements of the lease capitalization GAAP
  • Explain how lease capitalization will put both the lease liability and the right-of-use asset on the borrower’s balance sheet
  • Offer guidance on what items of financial condition and performance will be most impacted and tips on how to underwrite borrowers under the new GAAP

Speaker

Dev Strischek
Principal
Devon Risk Advisory Group
As principal of Devon Risk Advisory Group, Dev Strischek specializes in credit risk and commercial banking management, training, and development. He is a frequent speaker, instructor, advisor, and writer for many different educational groups and associations. Dev is also recently retired from his role as SVP and senior credit policy officer at SunTrust Bank, Atlanta, where he was responsible for developing, implementing, and administering credit policies for SunTrust’s wholesale lines of business; including commercial, commercial real estate, corporate investment banking, capital markets, business banking and private wealth management.

Webinar Fees

Pricing For Price Season Pass
Bank Member $195 $0
Bank Nonmember $249 $0
Affiliate Member $195 $0
Affiliate Nonmember $249 $0

Season Pass Members receive 4 individual logins to every webinar

Additional Info

Participants will earn 1.0 CPE credit

Field of Study: Specialized Knowledge

Prerequisites: None

Advanced Preparation: None

Program Level: Basic

Delivery Method: Group Internet Based

Refunds and Cancellations: Webinar registrations are non-refundable. If the registrant is unable to attend the designated time and date of the webinar, a playback link and any written materials will be provided within 2 business days following the conclusion of the webinar

Western Bankers Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.nasbaregistry.org.

Register

Click here to register online