The proper identification of lease agreements is critical to the adoption of GASB Statement No. 87, Leases (GASB 87). Luckily, most agencies will already be aware of most of their lease agreements. These include typical building leases, truck or equipment rentals, laptops/copiers, etc., but what about the not-so-obvious leases of which the accounting department is unaware? These include leases that are "hidden" within an agency's non-standard lease agreements, such as service contracts. These leases are called embedded leases, and they also need to be recorded as part of an agency's adoption of GASB 87. While this is a challenge and an undertaking, throughout this article, we will discuss how to 1) narrow down which contacts should be examined and 2) how to determine if those contacts contain an embedded lease.