Example: dental hygienist
ASC 842, Leases: February 2021 Update - BKD
ASC 842, Leases: February 2021 Update . 6 . Scope . The scope of ASC 842 is substantially the same as ASC 840. The new model applies to all leases, including subleases, of property, plant and equipment (PP&E). The following items are explicitly excluded from ASC 842: Leases of intangible assets (covered by ASC 350, Intangibles—Goodwill and Other)
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