Field notes
Notes from lease audit fieldwork
Practical writing for controllers and reporting leads dealing with lease populations, rates, calendars, and contract changes in Taiwan.
Where lease populations usually hide gaps
Service agreements, warehouse side letters, and fleet addenda often sit outside the formal lease register—until disclosure season.
Setting incremental borrowing rates without guesswork
A workable IBR approach for mid-sized Taiwanese groups that do not issue public debt.
A Taichung year-end calendar for lease disclosures
How local reporting teams sequence lease fieldwork around Taiwan's closing rhythm.
Modification or new lease? Reading the contract change
Renewals, square-footage expansions, and rent holidays each point to different accounting paths.