​NRECA filed comments with the Financial Accounting Standards Board (FASB) on its proposal to amend Topic 842 to add an optional transition practical expedient for land easements that exist or expired before the effective date of Topic 842. NRECA believes that the proposal, if adopted, would provide substantial transition relief for the cost and complexity of implementing Topic 842 given that our members typically have thousands of land easement agreements. FULL FILING