Deputy Seminar, Denver, CO

ASU 2016-02 Leases

Effective Dates:

 PBEs – Fiscal years beginning after December 15, 2018, including interim periods  All others – Fiscal years beginning after December 15, 2019 & interim periods within fiscal years beginning after December 15, 2020  Early adoption is permitted

CURRENT EXPECTED CREDIT LOSS (CECL) - ASU 2016-13