Lease Accounting 5: Lessor Lease Classification

Constructive Capitialization of Leases

Lease Accounting 1: Basic Concepts

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election

Lease Accounting 9: Lessee Finance Lease

Lessee’s Lease Amortization Schedule Entries and FS Effects

Review of Lease Accounting

Types of Leases Lease Terms Parties and Concepts