ASC 842 · IFRS 16 · FRS 102
Fractional CPA expertise for AI lease accounting at enterprise scale.
Part-time, CPA-level leadership for your ASC 842 and IFRS 16 close — paired with agentic AI automation we design and build. Audit-grade output your auditors can retrace.
Watch the subledger run · 19 min
See what’s possible
Two ways to see the work
We built a working, dual-standard lease subledger with agentic AI under CPA direction. Start with the overview of what it covers, then watch the engine run.
START HERE · ~13 MIN
The capability overview
A guided tour of the full landscape — the eleven domains an AI-native lease subledger now spans, from master data and dual-standard classification through Day-2 events, close, controls, and governance.
Watch the overview →
SEE IT RUN · ~19 MIN
The live walkthrough
The engine itself, on a deliberately complex lease — mixed-class, multi-currency, with mid-stream modifications — producing ASC 842 and IFRS 16 numbers that tie to the cent. Not slides; the working system.
Watch the walkthrough →
These agentic solutions can be used as a starting point, or not used at all. They’re proof of what we can help your team build.
Proven, not asserted
Same lease. Three standards. Every period ties to zero.
One deliberately hard dual-standard lease — mixed-class, with an incentive and a rent-free period — run end to end. Same cash and lifetime cost across standards; only the timing differs. Every period balances to the cent.
$328,000
Contractual rent paid — identical under all three treatments
$321,000
Total lease cost to P&L — same total, different timing
$116,770.27
Lease liability at the reporting date
$0.00
Every period, debits minus credits — computed, not asserted
Contractual rent $328,000 + initial direct costs $5,000 − lease incentive $12,000 = $321,000 net lease cash = total lease cost to P&L
Figures from one worked example — a mixed-class warehouse lease at a 2026-12-31 reporting date. The live subledger always shows current numbers.
What we do
Fractional depth across your entire lease function.
Embedded, project-based, or on call — every engagement scoped to your portfolio, your systems, and your close.
01
Fractional Lease Controller
Part-time ASC 842 and IFRS 16 leadership for technical accounting, month-end close, and policy.
02
AI Automation & Agentic Workflows
Agentic workflows for data extraction, validation, journal entries, and compliance — built around your process.
03
System Selection & Implementation
Vendor-neutral RFPs, evaluation, configuration, and integration for your lease accounting platform.
04
Center of Excellence Support
Process design, controls, data-quality remediation, and cross-functional coordination for your lease CoE.
05
AI Memory Architecture
Domain-specific knowledge modeling and audit-ready memory that keeps your AI grounded in practitioner expertise.
Not sure where to start?
A first conversation is complimentary and carries no obligation.
Start a conversation →
Why choose us
Expertise and automation, in one partner.
We sit at the intersection of lease accounting depth and AI-driven automation — a combination that is rare in the market, and grounded in hands-on experience with the major enterprise lease platforms.
Tailored to your portfolio
No two lease portfolios are alike. We scope every engagement around your compliance requirements, systems, and operational maturity — whether you manage 500 leases or 50,000.
Built for confidence at close
Lease accounting errors create audit risk. We bring the controls discipline of experienced CPAs and meticulous attention to detail, so your team closes with confidence every period.
Responsive and ready
We work as an embedded part of your team — available when you need us, delivering on time, and focused on moving your lease operations forward.