Faculty: Marco J. Malandra Tags: annuity dueBargain Purchase Option (BPO)Bright LinesCapitalizeEconomic Substancefair valuelesseeLessor
Additional Issues for Property, Plant, Equipment Total Running Time: 28:47 commercial substance, dispositions, exchanges, fair value, interest capitalization, nonmonetary assets, self constructed assets Additional Issues for Property, Plant, Equipment
Agency Total Running Time: 14:10 fiduciary obligations, lessee, principal agent relationship, Real Estate Agents Agency
Lease Accounting 5: Lessor Lease Classification Total Running Time: 10:23 Bargain Purchase Option (BPO), Direct Financing Lease, Group II Criteria, Implicit Rate, Operating Leases, Present Value (PV), Residual Value Guarantee (RVG), Sale-type Lease Lease Accounting 5: Lessor Lease Classification
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 Lease Accounting 9: Lessee Finance Lease
Lessee’s Lease Amortization Schedule Entries and FS Effects Total Running Time: 21:53 Adjusting and Payment Entries, Bargain Purchase Option (BPO), Capital Leases, financial statements, Initial Entry, Lease Amortization Schedule, Lease Capitalization Amount, Lease end, net income, Operating Leases Lessee’s Lease Amortization Schedule Entries and FS Effects
The Time Value of Money II Total Running Time: 13:25 annuity due, deferred annuity, future value, ordinary annuity, present value The Time Value of Money II
Types of Leases Lease Terms Parties and Concepts Total Running Time: 19:06 Bargain Purchase Option (BPO), Capital Leases, capitalization limitation, economic useful life test, four lessee capitalization criteria, guaranteed residual value, investment recovery test, lessee advantages, Operating Leases, transfer of title Types of Leases Lease Terms Parties and Concepts
When To Use Residual Income Valuation Total Running Time: 02:37 Clean Surplus, fair value, Residual Income (RI) When To Use Residual Income Valuation
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