US GAAP Tools
Free calculators and classifiers for the most common US GAAP accounting decisions — each built on official ASC references and paragraph citations.
ASC 320Debt Security ClassificationClassify debt securities as trading, available-for-sale, or held-to-maturity using the intent-and-ability criteria from ASC 320.ASC 820Fair Value Hierarchy ClassifierClassify your valuation inputs into Level 1, 2, or 3 of the ASC 820 fair value hierarchy based on input observability.ASC 842Lease Liability CalculatorCalculate operating and finance lease liabilities and right-of-use assets using present value of future payments per ASC 842.ASC 606Revenue Recognition NavigatorApply the ASC 606 five-step model to identify performance obligations, allocate transaction prices, and determine recognition timing.ASC 350 / ASC 360Impairment CalculatorTest goodwill and long-lived assets for impairment by comparing carrying amount to fair value per ASC 350 and ASC 360.ASC 326CECL Trade Receivables EstimatorEstimate current expected credit losses for trade receivables using the aging schedule or loss rate method from ASC 326.