Impacts of Lease Accounting Changes on Your Hospital
Featuring Hospital Equipment Leasing and Financing Case Studies

  • Event Date:
  • Event Time: Noon Central

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) on lease accounting. This ASU affects all companies that lease assets and can significantly change the way health care entities account for leasing arrangements. The new guidance is intended to increase transparency in lease accounting by requiring organizations to report any long-term lease liability on the balance sheet.

In this webinar, participants will learn the importance of the new two-lease model, financial reporting changes, impacts on covenants, and the timing and implementation of the new updates. In addition, case studies from Allegan General Hospital, Foothill Community Health Center and Blue Mountain Health System will be discussed in detail, highlighting which leasing or financing options they used, the benefits of each type of leasing or financing options, and how the leasing or financing option will be treated after the changes go into effect.

What You Will Learn:

  • What the new standard is, why was it issued, and the new two-lease model
  • Changes to financial reporting and the impact on financial statements
  • Timing of implementation, effective dates and transition considerations
  • Other considerations with bank covenants, systems and processes
  • The importance of leasing and how health care organizations are using leasing to fund growth
  • How to:
    • Acquire new equipment without a significant impact to “days cash on hand” or leverage ratios
    • Restore cash to the books for purchases and pay over time
    • Match cash flows to anticipated revenue on growth and expansions


When Hospital Case Studies are discussed, you will learn:

  • Explanations of different leases examples, and what will happen before and after the changes go into effect
  • Descriptions on how the changes will affect the hospitals in both the short and long term


There will also be time to ask questions about specific examples from your health care organization.


Our Signature Learning Series events are exclusively offered to hospital personnel. There is no charge to attend.

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