Common Control Arrangements" , which require that leasehold improvements associated with common control leases be 1) amortized by the lessee over the useful life of the leasehold improvements to. | May 26, 2023
Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting Standards Update No. 2016-02, Leases , which amended. | March 31, 2023