<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:content="http://purl.org/rss/1.0/modules/content/"><channel><title>ROU Asset on KDesk Accounting</title><link>https://kdeskaccounting.com/tags/rou-asset/</link><description>Recent content in ROU Asset on KDesk Accounting</description><generator>Hugo</generator><language>en-us</language><lastBuildDate>Sun, 31 May 2026 00:00:00 +0000</lastBuildDate><atom:link href="https://kdeskaccounting.com/tags/rou-asset/index.xml" rel="self" type="application/rss+xml"/><item><title>ASC 842 Lease Accounting Excel Template</title><link>https://kdeskaccounting.com/templates/asc842/</link><pubDate>Mon, 16 Mar 2026 00:00:00 +0000</pubDate><guid>https://kdeskaccounting.com/templates/asc842/</guid><description>Audit-ready ASC 842 Excel workbook for controllers and finance managers. Handles 20 leases, operating and finance lease types, monthly amortization schedules, journal entries, rollforward, and disclosure table. No macros, no subscription.</description></item><item><title>Right-of-Use Asset: How to Calculate and Record It Under ASC 842</title><link>https://kdeskaccounting.com/posts/right-of-use-asset-calculation-asc-842/</link><pubDate>Mon, 16 Mar 2026 00:00:00 +0000</pubDate><guid>https://kdeskaccounting.com/posts/right-of-use-asset-calculation-asc-842/</guid><description>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.</description></item></channel></rss>