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You have heard about them. Perhaps you have sat in a seminar and heard them decried with near-hysteria as heralding Armageddon for the real estate industry. Or you have half-slept through a Power Point presentation with unreadable graphs and a droning accountant “explaining” them. You might even be one of the few who actually find them interesting. More likely, you secretly hope that they will all just go away.
But whatever your reaction, this much is true: They are coming. “They” are the proposed changes to the lease accounting rules. And regardless of whether you are a CPA, someone who uses an HP 12c every day or someone who still has nightmares about high school calculus, you need to know something about them and what they will mean for commercial real estate.
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