Status of Technical Bulletin No. 85-3

Accounting for Operating Leases with Scheduled Rent Increases


Issued: November 1985

Effective Date:
For leasing transactions entered into after November 14, 1985


No other pronouncements


Affected by:
No other pronouncements


Other Interpretive Pronouncement:
FTB 88-1


Issues Discussed by FASB Emerging Issues Task Force (EITF)


Nullifies EITF Issue No. 84-12


Interpreted by:
Paragraphs 1 and 2 interpreted by EITF Issue No. 86-33


Related Issues:
No EITF Issues


Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides