The new Lease Accounting Regulations (ASC 842) require organizations that lease assets, or “Lessees” to recognize the assets and liabilities of those leases on their balance sheets. Most leases, including most operating leases, are now capitalized on the balance sheet.

Modifications and forbearance are hot terms in finance today. Modification is changing the terms on the loan. Forbearance is an agreement where the lender delays their right to exercise foreclosure if the borrower can either catch up to their payment schedule by a certain time or agree to extend the term of the loan.

You can easily transfer your TValue 5 files to TValue 6 and then open them in TValue 6.

All versions of TValue amortization software will handle variable rate loans. Normally, loan payments change as the rates change and the term stays the same. Here is a simple calculation to show you the process for doing rate changes in TValue.

The imputed interest rate is an unstated interest rate and it can cover many different scenarios. To calculate an imputed interest rate, you need to input the actual cash flows and then you can solve for the interest rate.