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In the FASB issued ASU - “(“ASU -). This ASU requires lessees to recognize a right of use asset and lease liability on the balance sheet for all leases, with the exception of short-term leases. The new guidance will also require significant disclosures about the amount, timing, and uncertainty of cash flows from leases. This standard is effective for fiscal years beginning after including interim periods within those fiscal years, which for the Trust is the quarter of The Trust is currently evaluating the new guidance to determine the impact it will have on our consolidated financial statements.