Big ShiftFin 46 will force U.S. businesses to take millions of dollars in charges in the third quarter, while adding billions of dollars in assets and debts to their balance sheets. A Credit Suisse First Boston accounting analyst estimates that Fin 46 could move $400 billion in assets and debts to the balance sheets of S&P 500 companies. So far, the company planning to take the biggest Fin 46-related charge is restaurant chain Ruby Tuesday ( RI). The company, which ended its fiscal year on June 3, expects a charge of between 60 cents to 62 cents a share as it consolidates a number of franchise partnerships onto its books. Media General, the publisher of the Tampa Tribune and Richmond Times, will need a charge of 35 cents a share to consolidate several SPEs that had leased it real estate. Earlier this summer, networking giant Cisco Systems ( CSCO - Get Report) said it would take a noncash charge of up to $500 million because of Fin 46. Broadly speaking, if a company bears most of the responsibility for the earnings or liabilities of an asset, it must carry it on its balance sheet. An exception had existed if an outside investor made a 3% equity investment in the asset. Fin 46 raises that bar to 10%.