GASB 87 implementation guide

The Governmental Accounting Standards Board has released Implementation Guide 2019-3, Leases, to assist government users with the new governmental lease accounting standard, GASB Statement No. 87, which takes effect in 2020. Pages 1-20 of the document are in the form of 77 questions and answers about various issues in lease accounting, for both lessees and lessors. Appendix B, pages 25-30, includes illustrative examples, though these are qualified as "nonauthoritative." The examples aren't overly complex, but lay out fairly typical leasing scenarios.