Accounting rules that take effect in early 2019 could force companies to search for agreements that count as leases so they can put them on the balance sheet.
For example, contracts for naming rights at professional sports venues could contain provisions that count as leases. Under the new rules issued by FASB, a wide range of agreements could include leases. For the first time, investors and analysts will be able to measure the magnitude of leases carried by companies and their effects on financial operations.