Operating Leases

Lease Accounting 5: Lessor Lease Classification

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Constructive Capitialization of Leases

Review of Lease Accounting

Types of Leases Lease Terms Parties and Concepts

Lessee’s Lease Amortization Schedule Entries and FS Effects