Online Comment Letters

Project: 2018-200 Leases (Topic 842): Targeted Improvements

Reference Number: 2018-200

Leases (Topic 842): Targeted Improvements

Letter Affiliation Submitted By:
1 CHARTER COMMUNICATIONS INC. KEVIN HOWARD View
2 IBM CORPORATION ALISON YARA View
3 TEEKAY CORPORATION BRIAN FORTIER AND SCOTT WATSON View
4 ENTERPRISE HOLDINGS INC. STEVEN J. BRACKNEY View
5 JOHNSON & JOHNSON RONALD A. KAPUSTA AND STEPHEN RIVERA View
6 ALTICE USA INC. VICTORIA MINK View
7 RSM US LLP View
8 AMERICAN PETROLEUM INSTITUTE MICHAEL FLICKINGER View
9 FEI/CCR MICK HOMAN View
10 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
11 BRISTOL-MYERS SQUIBB COMPANY ROBERT OWENS AND TIM KOCSES View
12 AFLAC INCORPORATED JUNE P. HOWARD View
13 TEXAS CAPITAL BANCSHARES INC. AMANDA WARING View
14 PRICEWATERHOUSECOOPERS LLP View
15 COX COMMUNICATIONS INC. SANFORD MENCHER View
16 NAREIT GEORGE YUNGMANN AND CHRISTOPHER DRULA View
16A NAREIT GEORGE YUNGMANN AND CHRISTOPHER DRULA View
17 AVIS BUDGET GROUP DAVID CALABRIA AND CATHLEEN DEGENOVA View
18 HERTZ GLOBAL HOLDINGS INC. ROBIN KRAMER View
19 ELFA RALPH PETTA View
20 VSCPA/A&AA COMMITTEE CHARLES M. VALADEZ View
21 CHEVRON CORPORATION JEANETTE L. OURADA View
22 CALCPA/APAS COMMITTEE MATTHEW J. LOMBARDI View
23 CONOCOPHILLIPS GLENDA M. SCHWARZ View
24 HYDRO-QUEBEC LISE CROTEAU View
25 COMCAST LEONARD GATTI View
26 VERIZON COMMUNICATIONS INC. TRACY KRAUSE View
27 NAREIT/COALITION OF MULTIFAMILY MEMBER COMPANIES MICHAEL P. GALLAGHER AND IAN KAUFMAN View
28 THE PNC FINANCIAL SERVICES GROUP INC. LAUREN BELOT View
29 EQUINIX INC. DAVID WILSON VICTOR LEVASHOFF AND JEANMARIE SHAH View
30 TEXAS INSTRUMENTS INCORPORATED STEPHANE CALATAYUD View
31 CIT GROUP INC. EDWARD K. SPERLING View
32 GRANT THORNTON LLP View
33 KPMG LLP View
34 FIRSTENERGY CORP. K JON TAYLOR View
35 AMERICAN TOWER CORPORATION ROBERT MEYER View
36 ACLI MIKE MONAHAN View
37 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
38 T-MOBILE US INC. DAN DROBAC AND SARAH SARION View
39 HEALTHCARE REALTY TRUST INCORPORATED AMANDA L. CALLAWAY AND BRUCE D. SULLIVAN View
40 ENSCO TOMMY E. DARBY AND COLLEEN W. GRABLE View
41 ERNST & YOUNG LLP View
42 NORTHROP GRUMMAN MICHAEL A. HARDESTY View
43 CROWE HORWATH LLP View
44 BDO USA LLP View
45 GLOBAL PAYMENTS INC. DAVID M. SHEFFIELD View
46 OFFICE REAL ESTATE INVESTMENT TRUSTS SEE LISTED View
47 MOCPA/TIG SEE LISTED View
48 RAILCAR LEASING COALITION JAY WILENSKY View
49 SOUTHWEST AIRLINES INC. LEAH KOONTZ View
50 PROLOGIS INC. LORI A. PALAZZOLO View
51 LIBERTY GLOBAL PLC JASON WALDRON View
52 TRANSCANADA CORPORATION G. GLENN MENUZ View
53 DISH NETWORK CORPORATION PAUL W.ORBAN View
54 AMERICAN UNIVERSITY GRADUATE STUDENTS SEE LISTED View
55 DELOITTE & TOUCHE LLP View
56 ICPAS/APC RYAN BRADY AND BRIAN KOT View
57 IMA/FRC NANCY J. SCHROEDER View