Draw the line between accounting and CAM
Lease accounting asks when and how to record lease amounts.
CAM review asks if billed charges match lease terms. This guide uses a suggested scope line.
Your firm may set another line. Write it into each client scope.
Deloitte's ASC 842 roadmap explains how firms record lease assets and debts. It does not set a CAM scope line.
Name five work lanes
Use five lanes before scoping the job.
| Lane | Main question |
|---|---|
| Lease accounting | How should the lease be recorded? |
| Abstraction | Which source terms need fields? |
| CAM analysis | Do billed charges match lease terms? |
| Tax review | Does a tax issue need advice? |
| Legal review | Do rights or notices need counsel? |
Deloitte describes abstraction as structured lease data work. That work can support several lanes.
Use one RACI
RACI names four roles for each task.
Responsible does the work. Accountable approves it. Consulted gives input. Informed receives the result.
This table is an original scope tool. Adapt it for your firm.
| Task | Responsible | Accountable | Consulted | Informed |
|---|---|---|---|---|
| Collect source files | Staff | Lease accountant | Client owner | CAM reviewer |
| Extract lease fields | Staff | Lease accountant | CAM reviewer | Client owner |
| Set accounting treatment | Lease accountant | Firm signer | Technical accountant | Client owner |
| Test CAM charges | CAM reviewer | Firm signer | Lease accountant | Client owner |
| Review tax questions | Tax specialist | Tax signer | Lease accountant | Client owner |
| Review legal rights | Counsel | Counsel | Firm signer | Client owner |
| Draft client report | CAM reviewer | Firm signer | Lease accountant | Client owner |
| Prepare dispute letter draft | CAM reviewer | Firm signer | Counsel | Client owner |
One person may fill two roles. Still name both duties.
Use a suggested boundary
Lease accounting can supply these inputs:
- Signed lease files
- Recorded lease dates
- Payment schedules
- Existing field values
- Known amendments
In this model, CAM scope starts with charge tests. The team checks statement lines against lease terms.
The team also checks the math. Your written scope controls the actual job.
Yardi Corom defines lease audit across files, payments, and costs. Your client job still needs clear scope.
Know when experts join
Do not answer every question inside one lane.
Send tax questions to a tax expert. Send rights questions to counsel. Include notice terms there too.
Pause delivery when the needed specialist is missing. Record who must answer next.
Name every signer
Each client output needs an owner.
The lease accountant signs accounting conclusions. The firm signer approves CAM findings. Counsel owns legal advice.
Do not let software approve client work. Do not let an abstract settle source conflict.
Where CAMAudit fits
In this role map, lease accountants use CAMAudit.
The tool reads the lease and CAM statement.
CAMAudit flags review items with fixed math. Each item cites its source line.
CAMAudit builds the branded CAM audit. The firm uses a review-and-sign step.
CAMAudit does not set accounting treatment.
It can prepare a dispute letter draft. Your firm reviews and signs that work.
The draft is for your review. It is not legal advice. Have counsel review before sending.
Apply the boundary
Test small file profit. Build the credit ledger.
Map the needed CAM fields. Compare bookkeeping and lease audit.
Browse the accounting hub. Visit the lease accountant pillar. See the accounting firm page.
Then use the service line guide.