What I have been able to discern from articles I have read is that a great deal of flexibility is going to be needed on the lessee side to accommodate an ever changing portfolio of leased equipment. Our company, PAMS-DCF, Inc has the newly created (2015) exact system required based on USING EXCEL AS A DATA BASE only, enhanced by powerful front end hard coded programs that are designed to be very flexible. Our system will do the present value analysis on any cash flow, the asset booking entries and a portfolio analysis capable of easy update and  immediate recompilation of the effective yield or present value for the updated composite assets providing an accurate rolling present value balance and amortization analysis through it's portfolio features. Go to PAMSDCF.com for a detailed capability overview. Obviously, there are many more lessees than lessors. Any worthy systems should be very expandable. The job handed down by the FASB is much larger than I believe the FASB realizes. A system such as PAMS-DCF is the only way to manage a large portfolio of leased equipment from the lessee side assuming the company really intends to comply with the new standards, and that may be a larger than life assumption and some time in coming.  Scalability and accuracy into the trillions of  dollars are a must. Look us over before you decide.