Clarity in Leases.
Confidence in Numbers.
We protect your capital by uncovering hidden errors, recovering overpayments, and ensuring regulatory compliance—so your balance sheet reflects reality, not assumptions.
The Forensic Standard
Forensic Investigation
Investigate. Verify. Resolve.
We systematically examine your historical lease contracts and ledger entries to uncover hidden discrepancies and overcharges. By comparing what you're actually paying to what your contracts stipulate, we identify errors that standard accounting processes miss—from duplicated payments to landlord overbilling.
Capital Recovery
Reclaim. Secure. Optimize.
Discovering errors is only half the solution. We bridge the gap between discovery and recovery by preparing detailed documentation and negotiating directly with landlords to secure the credits and refunds owed to your business—turning historical errors into recovered capital for your operations.
Strategic Oversight
Govern. Protect. Scale.
We protect your future balance sheet from unnecessary risk. By aligning your portfolio with ASC 842 and IFRS 16 standards, we transform your leases into verified, accurately-reported assets—ensuring regulatory compliance while preventing recurring overpayments.
WHY LEADING FIRMS TRUST OUR FORENSIC AND REGULATORY OVERSIGHT
ASC 842 Compliance Expertise
We provide the precision-calculated data required for complete ASC 842 transition. Using our proprietary methodology, we ensure every Right-of-Use (ROU) asset is captured accurately from the start, preventing the data integrity erosion that leads to audit issues.
Cross-Border Capability
We provide specialized expertise for U.S. companies with Canadian operations, maintaining seamless ASC 842 (U.S. GAAP) and IFRS 16 (International) reporting. Our bilingual capability (English/French) eliminates translation gaps in complex cross-border lease contracts, ensuring total transparency into international assets.
Deep Forensic Analysis
We perform comprehensive examination of your lease contracts to translate complex legal obligations into clear, audit-ready financial data. Our systematic approach identifies embedded lease components and remeasurement triggers before they impact your balance sheet.
Proven Capital Recovery
We identify historical overpayments and missed credits through systematic forensic analysis. Our methodology has recovered amounts as high as $27,000+ in a single-case analysis. We manage the complete vendor dispute and credit reconciliation process, delivering recovered capital directly to your operations.
Our Methodology:
The 7 Step Forensic Integrity Workflow
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We begin by establishing an immutable forensic record of every document received, timestamped, hashed, and traceable. This chain of custody creates the evidentiary foundation auditors require. We then perform a comprehensive deep sweep of your contract portfolio, examining service agreements, IT contracts, and vendor arrangements to uncover embedded leases that are routinely missed.
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Every lease undergoes manual semantic extraction of over 50 critical data points. This verified Source of Truth captures nuances that are often misinterpreted. We then apply a rigorous Decision Matrix based on ASC 842’s five-part test to determine whether each lease qualifies as Finance or Operating, a classification decision that directly impacts income statement pattern and financial ratios.
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We perform a deep dive forensic comparison between your front-end lease administration system and your back-end general ledger. We identify Sync Drift that produces duplicate entries, orphaned liabilities, and phantom assets. We uncover API failures and batch-processing timing gaps that silently corrupt your financial reporting.
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Our protocol verifies the proper separation of Lease vs. Non-Lease Components. By identifying service-related expenses that should be excluded from the lease liability, we protect your reported debt from unnecessary inflation, while ensuring compliance with ASC 842 and IFRS 16. We then apply jurisdiction specific tax logic, including Florida’s HB 7031 commercial rent tax repeal and Quebec’s GST/QST input tax credit treatment. Cross-border leases require this level of jurisdictional precision.
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We verify your balance sheet values through forensic analysis of existing ROU Asset calculations and lease liability measurements. Our protocol validates whether present value assumptions comply with ASC 842 and IFRS 16 requirements, while testing the reasonableness of your Incremental Borrowing Rate (IBR) methodology against current market conditions and your actual cost of debt. We identify calculation errors, stale discount rates, and measurement discrepancies providing the forensic documentation necessary to withstand rigorous auditor scrutiny.
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We conduct a systematic look-back reconciliation of landlord billings, performing a Standard 3-Year Analysis of Common Area Maintenance (CAM) charges and Pro-rata Share Reconciliations (including property tax and insurance pass-throughs). We document every variance with specific lease clause references to support your recovery claim. Extended look-back periods (5+ years) are available for portfolios with high-volume historical discrepancies.
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We deliver a Forensic Substantiation Package, providing the comprehensive evidentiary trail your external auditors require for an efficient sign-off. To ensure long-term integrity, we provide your team with a Stewardship Roadmap—a customized framework of procedures, controls, and trigger-event protocols designed to eliminate Portfolio Drift and maintain continuous compliance.
Is Your Balance Sheet Ready for the "Triple Collision"?
In the complex corridor between Florida and Canada, we provide the forensic integrity that ensures your enterprise software is fueled by accurate, contractually-verified data. Whether you’re navigating the recent Florida rent tax repeal or ensuring your Canadian cross-border compliance requirements are met, addressing the risk of invisible debt and profit erosion is key to maintaining the integrity of your financial data.
We’ve developed this 15-Point Forensic Health Check to help you verify your ASC 842 compliance and secure your capital by identifying historical billing errors before your next reporting cycle.
How to use this tool:
1. Download the PDF below.
2. Answer the 15 diagnostic questions.
3. Check your Risk Score on the final page to see if your portfolio requires forensic oversight.
If your score indicates Moderate or Critical Risk, let’s talk about a forensic diagnostic consultation to secure your capital.
MISSION STATEMENT
At Lease & Ledger Advisory, our mission is to safeguard the financial integrity of mid-market companies through forensic precision and regulatory excellence.
We provide specialized expertise to navigate ASC 842 and IFRS 16 compliance, ensuring every lease is accurately analyzed, contractually reconciled, and financially optimized. We protect U.S. capital by transforming data integrity issues into audit-ready transparency.
OUR COMMITMENT
Eradicate Data Integrity Issues
We transform complex, aging lease data into audit-ready financial intelligence through systematic forensic analysis.
Ensure Regulatory Compliance
We optimize compliance with U.S. GAAP ASC 842 and IFRS 16 standards, providing audit-ready documentation and CFO certification.
Recover Lost Capital
We identify and recover overpayments through meticulous historical analysis and direct landlord negotiation.
We specialize in forensic analysis of commercial lease portfolios. We don't just record data—we provide the specialized expertise necessary to protect your bottom line. By translating complex contractual obligations into audit-ready intelligence, we empower businesses to operate with complete financial transparency.
What We Deliver:
Analysis: We examine your lease documents with forensic precision to extract critical data
Verification: We identify billing errors, classification issues, and compliance gaps
Compliance: We ensure your portfolio meets U.S. (ASC 842) and International (IFRS 16) standards
Recovery: We secure refunds and credits owed to your business
Turning Complex Contracts into
Clear Financial Strategy
Our Services
Tier 1: Implementation & Governance
Building the Foundation of Your Financial Strategy
The Overview: We transform dense contractual language into structured, actionable financial intelligence. This is your first line of defense against missing critical deadlines or miscalculating long-term liabilities.
Forensic Tasks:
Technical Abstraction: Identifying hidden triggers such as mid-term escalations, holdover penalties, and restoration clauses that frequently bypass standard internal reviews.
Day 2 Governance: Establishing standard operating procedures for lease identification and ongoing ledger maintenance.
The Goal: To provide your executive team with a clean data source that powers accurate, automated reporting and long-term capital planning.
Tier 2:
Controls & Communication
Ensuring Regulatory Integrity for Domestic and Cross-Border Portfolios
The Overview: We provide forensic validation for domestic U.S. enterprises and cross-border entities, bridging the technical gap between diverse accounting requirements.
Forensic Tasks:
Full-Cycle Compliance: Managing the transition to ASC 842 / IFRS 16, from validating ROU Asset values to navigating lease incentives.
Bilingual Stewardship: Providing manual technical validation for Quebec-based assets to mitigate interpretation risks and bridge compliance gaps in cross-border reporting.
The Goal: To transform compliance from a risk into a strategic asset, ensuring your reporting framework is seamless, accurate, and always audit-ready.
Bilingual Compliance (US/CA)
Tier 3:
Data Integrity & Verification
Eliminating “Profit Erosion” and Recovering Lost Capital
The Overview: We perform deep-dive, historical analysis to identify overcharges and billing errors that have likely been sitting on your ledger for years.
Forensic Tasks:
Historical Look-Back: A 3 year review to ensure you have not been overcharged for CAM, real estate taxes, or insurance.
Capital Discovery: Reconciling every line item against abstracted contractual rights to reclaim historical overpayments.
The Goal: To achieve total Capital Discovery by identifying hidden financial leakage, ensuring every dollar in your lease portfolio is accounted for.
Détails des services en français
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Aperçu: Nous transformons le langage contractuel dense en intelligence financière structurée et exploitable. C'est votre première ligne de défense contre les échéances manquées ou les passifs à long terme mal calculés.
Tâches forensiques:
Abstraction technique: Identifier les déclencheurs cachés— tels que les indexations de mi-mandat et les clauses de remise en état que les logiciels automatisés ignorent souvent.
Gouvernance Jour 2: Établir des procédures d'exploitation normalisées pour l'identification des baux et la maintenance continue du grand livre.
L'objectif: Fournir à votre équipe de direction une source de données propre qui alimente des rapports automatisés précis et une planification du capital à long terme.
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Aperçu : Nous assurons la validation forensique pour les entreprises américaines et les entités transfrontalières, comblant le fossé technique entre les diverses exigences comptables.
Tâches forensiques :
Conformité au cycle complet : Gérer la transition vers ASC 842 / IFRS 16, du calcul des valeurs des actifs au titre du droit d'utilisation (ROU) à la navigation dans les incitatifs de location.
Gestion bilingue : Fournir une validation technique manuelle pour les actifs basés au Québec afin d'assurer l'absence d'écarts d'interprétation dans les rapports transfrontaliers.
L'objectif : Transformer la conformité d'un risque en un atout stratégique, en veillant à ce que votre cadre de reporting soit fluide, précis et toujours prêt pour l'audit.
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Aperçu: Nous effectuons une analyse historique approfondie pour identifier les erreurs de facturation qui stagnent probablement dans votre grand livre depuis des années.
Tâches forensiques:
Examen rétrospectif: Un examen de 3 à 5 ans pour s'assurer que vous n'avez pas été surfacturé pour les frais communs (CAM), les taxes foncières ou les assurances.
Découverte de capital : Rapprocher chaque poste de dépense avec les droits contractuels abstraits pour récupérer les trop-payés historiques.
L'objectif: Atteindre une découverte de capital totale en identifiant les fuites financières cachées, garantissant que chaque dollar de votre portefeuille immobilier est comptabilisé.