Heese, Jonas, Albert Shin, and Charles CY Wang. "Variable Leases under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming). (Review of Accounting Studies ...
Variable costs may include labor, commissions, and raw materials. Fixed costs remain the same regardless of production output. Fixed costs may include lease and rental payments, insurance ...
Heese, Jonas, Albert Shin, and Charles CY Wang. "Variable Leases under ASC 842: Evidence on Properties and Consequences." Working Paper, May 2024.
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