AGENCY:

Federal Accounting Standards Advisory Board.

ACTION:

Notice.

SUMMARY:

Notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has released for public comment an exposure draft of a proposed Statement of Federal Financial Accounting Standards titled Embedded Leases Practical Expedient. Respondents are encouraged to comment on any part of the exposure draft.

DATES:

Responses are requested by July 30, 2026.

ADDRESSES:

The exposure draft is available on the FASAB website at https://www.fasab.gov/​documents-for-comment/​. Copies can be obtained by contacting FASAB at (202) 512-7350. Comments should be sent to leases@fasab.gov.

FOR FURTHER INFORMATION CONTACT:

Ms. Monica R. Valentine, Executive Director, 441 G Street NW, Washington, DC 20548, or call (202) 512-7350.

Authority:31 U.S.C. 3511(d); Federal Advisory Committee Act, 5 U.S.C. 1001-1014)