On December 13, 2019 the U.S District Court approved a $5.54 billion settlement to the plaintiffs in a class action lawsuit against Mastercard & Visa.

Affected businesses may claim refunds with respect to franchise returns filed on or after January 1, 2021, for fiscal tax years ending March 31, 2020, or later.

In February, 2016, the Financial Accounting Standards Boards (FASB) issued an Accounting Standards Update (ASU) 2016-02 to significantly change how operating leases were to be recorded to comply with accounting principles generally accepted in the United State of America (US GAAP).