Topics

Lease Accounting 13: Lessor Direct Financing Lease

Total Running Time: 12:37

dealer, Direct Financing (DF) Lease (DFL), Guaranteed vs. unguaranteed, manufacturer, Net Investment in Lease (NIL - DF), Residual Value (RV)

Lease Accounting 12: Lessor Sales-Type Lease

Total Running Time: 10:11

Lease Accounting 11: Lessor Operating Lease

Total Running Time: 07:54

Lease Accounting 10: Lessee Finance Lease – Residual Value IFRS Lessee Leases

Total Running Time: 11:10

Lease Accounting 4: Lessee Lease Classification

Total Running Time: 10:25

Lease Accounting 1: Basic Concepts

Total Running Time: 15:06

annuity due, bargain purchase option, Bright Lines, Capitalize, Economic Substance, fair value, lessee, Lessor

Lease Accounting 2: Identifying Lease Contract & Separating Components

Total Running Time: 05:39

Lease Component, Lease Contract, Multiple Asset Use, Non-lease component, Separate Components, Single Component

Lease Accounting 3: Allocating Lease Cost to Components

Total Running Time: 06:37

Initial Direct Cost, Lease Component, Non-lease component, Proporational Method, Residual (Incremental) Method, Standalone Price

Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23

Bargain Purchase Option (BPO), Direct Financing Lease, Group II Criteria, Implicit Rate, operating lease, Present Value (PV), Residual Value Guarantee (RVG), Sale-type Lease

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Total Running Time: 10:41

economic life, Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, operating lease, right-of-use, rou

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

asset amortization schedule, balance sheet, book value, gl accounts, liability amotization schedule, operating lease, subsequent measurement, T-Account

Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election

Total Running Time: 10:21

cost benefit analysis, cost constraint, Residual Value Guarantee (RVG), short-term policy election

Lease Accounting 9: Lessee Finance Lease

Total Running Time: 08:25

Bargain Purchase Option (BPO), finance lease, Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use

Escrow Requirements

Total Running Time: 12:42

Escrow, escrow for real estate contracts, escrow requirements

Calculating Gains and Losses on Securities

Total Running Time: 08:11

Capital Gains and Losses

Tax on Real Estate Investments

Total Running Time: 05:33

Undeveloped Land Rental Real Estate Passive Loss Limitation Unearned Medicare Contribution

The Transfer Tax System

Total Running Time: 07:02

Tax Planning for Investments

Total Running Time: 06:36

Qualified Dividend Income Life Insurance Annuity Contracts Preferential Rates

The Individual Taxpayer – Tax Credits

Total Running Time: 08:50

Child Credit, Dependent Care Credit, earned income credit, excess social security tax withholding credit

The Individual Taxpayer – Payment & Filing Requirements

Total Running Time: 05:57

automatic extension of time to file tax return, estimated tax payments, safe harbor tax payment