Lease Accounting 5: Lessor Lease Classification Total Running Time: 10:23 Bargain Purchase Option (BPO), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG) Lease Accounting 5: Lessor Lease Classification
Lease Accounting 6: Lessee Operating Lease – Initial Measurement Total Running Time: 10:41 Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, Operating Leases, right-of-use Lease Accounting 6: Lessee Operating Lease – Initial Measurement
Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement Total Running Time: 09:42 Balance Sheet (BS), book value, Operating Leases, T-Account Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement
Constructive Capitialization of Leases Total Running Time: 11:02 journal entries, Operating Leases Constructive Capitialization of Leases
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital Leases, Liability, Operating Leases Review of Lease Accounting
Lessee’s Lease Amortization Schedule Entries and FS Effects Total Running Time: 21:53 Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases Lessee’s Lease Amortization Schedule Entries and FS Effects
Types of Leases Lease Terms Parties and Concepts Total Running Time: 19:06 Bargain Purchase Option (BPO), Capital Leases, Operating Leases, transfer of title Types of Leases Lease Terms Parties and Concepts
