Operating Leases Home Tags Operating Leases Refine Operating Leases Videos 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 Lessee’s Lease Amortization Schedule Entries and FS Effects Types of Leases Lease Terms Parties and Concepts