BDO Comment Letter - Land Easement Practical Expedient for Transition to Topic 842 (File Reference No. 2017-290)

October 2017

BDO supports the FASB's proposed transition practical expedient in ASC 842 related to easements which have not previously been assessed under ASC 840 as leases.  While we acknowledge that the proposal will not resolve the diversity in current practice, we believe this guidance is a practical and reasonable approach to reducing some of the cost and complexity of adopting ASC 842.