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Modification and remeasurement of a lease
□ A change in the timing of lease payments
□ Leasing additional space in the same building
5.2.1 Lessee accounting for a lease modification
As illustrated in Figure 5-1, a lessee’s accounting treatment of a lease modification depends on the type
of modification made to the lease. A lease modification can result in either a separate new lease that is
accounted for separate from the original lease or a single modified lease.
Figure 5-1
Lessee analysis of a change in a lease
5-3
