A new accounting rule added nearly $3 trillion to corporate balance sheets in Q1. Operating lease obligations, formerly buried in the footnotes, must now be reported as a liability – and corresponding ...
Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such as ...
Accounting rules break leases into two classes. When you lease equipment or a building for a relatively short term, you have an operating lease, AccountingTools explains. If you lease long-term or in ...
This was confirmed also by recently published data for 2014, showing that the operating leasing market increased significantly compared to previous years. Observers explain this trend with the changes ...
Many companies are not complying with the Financial Accounting Standards Board’s (FASB) new standard (ASU 2016-02) for reporting operating lease assets and liabilities on the balance sheet. This ...
A lease can be a great way for your company to acquire equipment. The two main types of leases are operating and capital leases. Both types have different effects on a company's finances and are ...
Lease payments are tied to the terms of different forms of leasing, with differences in lease types coming from how maintenance is treated.
Recently I fielded a call from the president of a regional railroad who is an old friend. He had some boxcars on his railroad that he was leasing from one of the major operating lessors. The cars were ...
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