Right-of-Use Asset on KDesk Accountinghttps://kdeskaccounting.com/tags/right-of-use-asset/Recent content in Right-of-Use Asset on KDesk AccountingHugoen-usMon, 16 Mar 2026 00:00:00 +0000Right-of-Use Asset: How to Calculate and Record It Under ASC 842https://kdeskaccounting.com/posts/right-of-use-asset-calculation-asc-842/Mon, 16 Mar 2026 00:00:00 +0000https://kdeskaccounting.com/posts/right-of-use-asset-calculation-asc-842/How to calculate the right-of-use (ROU) asset at lease commencement under ASC 842 — including initial direct costs, prepaid rent, and lease incentives. With journal entries and common mistakes.