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Operating Leases

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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

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