Proposed lease accounting standards will require companiesto recognize all leases as obligations included on the balance sheet.

New lease accounting standards are on the horizon: IBM accelerates your path to preparedness.

is the average increase in liability newly recognized leases will add to

the balance sheets of mid- to large-sized companies.

IBM delivers an enterprise-class lease accounting software that acceleratespreparedness with the new standards.

IBM helps companies assuage critical changes in industry with smarter compliance solutions that address the full breadth of lease accounting requirements.Take the first step toward preparedness by downloading the IBM Buyer’s Guide: Select the Right Solution for Lease Accounting by visiting ibm.com/tivoli/lease-accounting-buyers-guide

Based on a joint IBM and CFO research services survey of 179 senior finance andreal estate executives at mid- to large-sized companies.

Automate schedules, generate alerts, and audit decisions and processes for

streamlined operations.

IBM lease accounting solutions:To prepare, companies must:

Highlight underutilized facilities and model

alternative planning scenarios to optimize performance.

Simplifycompliance with

new rules

Identifyand reduce number of

underutilized lease assets

Forecastimpact of the new rules

Load lease data quickly and analyze financial

impact on organizations.

62%expect new, upgraded or reprogrammed lease accounting systems.

92%of senior finance and real estate executives consider themselvesnot prepared.

is the expected timeline for implementing compliance with the new standards.

6-24months