Companies with chartered-in fleets face changing rules when presenting their accounting statements.

Although it will have little impact on actual cash flows, investors and creditors will have to adjust their performance measurements to account for the changes.

A year ago, US and international accounting standards bodies passed new lease accounting rules, to bring long-term financial obligations involving leases into clearer view. More leases will show up on a company’s balance sheet and more expenses for those leases will be on income statements.