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Accounting for Artificial Intelligence
Today the topic of our Bridge The GAAP – Accounting Podcast is faithful representation.  We’re going to discuss the topic by building a bridge that connects the ideas of testing artificial intelligence, Topic 840 of the Accounting Standards Codification, and skyscrapers in Chicago.
We start off by discussing Alan Turing's famous "Imitation Game," which is now typically called the "Turing Test," and is used as a measurement of artificial intelligence.  The approach that Turing used to answer the question serves as a tool to relate the three topics of this podcast.
As we discuss Accounting Standard ASC 840, we will cover the difference between capital leases and operating leases, including the four criteria that are considered in determining for a lessee whether a lease is a capital lease.  We'll also discuss direct financing type leases and sales type leases from the perspective of the lessor.
The podcast includes a brief discussion about Louis Sullivan, who is considered to be the "Father of the Skyscraper" and some of his thoughts regarding the consideration that form follows function.
 
Bridge the GAAP - Accounting Podcast
http://bridgethegaap.com
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