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###### EPISODE 3

## **Interest Rates Available**  **under ASC 842**

**Experts:** Emily Fish, Rachel Reed

**Questions answered in this episode:**

1. What are the different borrowing rates under ASC 842?
2. What are the key differences between using the implicit rate, the IBR, and the RFR?

## **Recommended Resources**

#### [Interest Expense Calculation Explained with a Finance Lease Example and Journal Entries](/content/blog/interest-expense-calculation-explained/index.html)

#### [Discount Rate Implicit in the Lease under ASC 842](/content/blog/discount-rate-implicit-in-the-lease-asc-842/index.html)