Get the app
Marc Jerusalem
Managing director in PwC’s National Office specializing in leasing. Consults with clients on complex lease accounting issues and is a frequent contributor to many related PwC National Office publications.
Best podcasts with Marc Jerusalem
Ranked by the Snipd community
Jul 1, 2025
• 36min
Lease accounting reset – Variable rents
chevron_right
Join Marc Jerusalem, a leasing expert at PwC, and Suzanne Stephani, a director specializing in cash flows and leasing guidance, as they dissect the nuances of variable lease payments. They delve into the differences between fixed and variable payments, touching on how usage-based and index-based payments influence lease classification. The duo also explores tenant improvement allowances, the impact of CPI on leases, and the complexities of lease remeasurement, offering valuable insights for navigating accounting practices under ASC 842.
The AI-powered Podcast Player
Save insights by tapping your headphones, chat with episodes, discover the best highlights - and more!
Get the app
