asc 842 lease accounting - SERP Analysis

https://finquery.com/blog/asc-842-summary-new-lease-accounting-standards/

https://www.crunchafi.com/blog/asc-842

https://www.fasb.org/page/document%3Fpdf%3DASU%25202023-01%25E2%2580%2594Leases%2520(Topic%2520842)%25E2%2580%2594Common%2520Control%2520Arrangements.pdf%26title%3DACCOUNTING%2520STANDARDS%2520UPDATE%25202023-01%25E2%2580%2594Leases%2520(Topic%2520842):%2520Common%2520Control%2520Arrangements

https://viewpoint.pwc.com/dt/us/en/pwc/accounting_guides/leases/leases__4_US/chapter_1_introducti__2_US/11_background__1_US.html

https://www.bdo.com/insights/assurance/accounting-for-leases-under-asc-842

https://dart.deloitte.com/USDART/home/codification/broad-transactions/asc842-10/roadmap-leasing/chapter-8-lessee-accounting/8-4-recognition-measurement

https://kpmg.com/us/en/frv/reference-library/2025/handbook-leases.html

https://trullion.com/blog/asc-842-summary/

https://rsmus.com/insights/financial-reporting/a-guide-to-lessee-accounting-under-asc-842.html

https://www.debtbook.com/blog/asc-842-journal-entries-with-examples