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The accounting standard framework that classifies arrangements as leases when they convey the right to control the use of an identified asset in exchange for consideration. CADA falls outside this framework as a matter of economic substance: the absence of enforceable consideration means no lease exists, regardless of how the right-of-use is formally described.
An auditor reviewing a CADA deployment tests for consideration. The CADA structure provides that recipient contributions are explicitly voluntary and non-enforceable. The auditor concludes no lease exists — not because the contract says so, but because there is no substantive payment obligation.
CADA Section 5