A right-of-use asset and a lease liability are lessee
accounting. They belong to the leases you hold, not the ones you
grant. Software that treats every lease alike will happily put an
asset on your balance sheet for a building you already own and
rent out — which is a material misstatement, not a rounding
difference. FastYoke reads direction before any arithmetic runs
and picks the model from it: a finance or operating lessee
measurement where you hold, level rental revenue with deferred
rent where you grant. Variable charges — CAM, percentage rent,
opex reconciliations — are expensed as incurred and stay out of
the liability, which is where they belong.