The report was commissioned by several of the leading nonprofit and commercial organizations concerned with economic growth in the United States and in the health of the real estate sector in particular. The members of the coalition include the U.S. Chamber of Commerce, The Real Estate Roundtable, NAIOP, Commercial Real Estate Development Association, NAIOP Inland Empire Chapter, NAIOP Southern California Chapter, the National Association of Realtors and the Building Owners and Managers Association International. The coalition’s objective in sponsoring the study is to ensure that the analysis of costs and benefits of proposed new accounting standards for leases includes a thorough consideration of the economics of commercial and industrial real estate leasing and development, so thatchanges to financial reporting do not distort market behavior and cause damage to both the real estate market and the national economy.