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The lease standard certainly gave many finance teams a new hobby that nobody asked for. I think the hardest part is often gathering complete and accurate lease information before tackling the calculations themselves. Having auditors involved early can be reassuring, particularly when there are judgement calls around terms and renewals. A simple lease register can also make the process much easier to manage. For financial statements, I would keep the explanation clear and focus on what actually changed. Funders generally want to understand the impact, not read an accounting textbook.