Faculty: Marco J. Malandra Tags: Bargain Purchase Option (BPO)Direct Financing LeaseGroup II CriteriaImplicit Rateoperating leasePresent Value (PV)Residual Value Guarantee (RVG)Sale-type Lease
Lease Accounting 6: Lessee Operating Lease – Initial Measurement Total Running Time: 10:41 economic life, Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, operating lease, right-of-use, rou Lease Accounting 6: Lessee Operating Lease – Initial Measurement
Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement Total Running Time: 09:42 asset amortization schedule, balance sheet, book value, gl accounts, liability amotization schedule, operating lease, subsequent measurement, T-Account Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement
Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election Total Running Time: 10:21 cost benefit analysis, cost constraint, Residual Value Guarantee (RVG), short-term policy election Lease Accounting 8: Lessee Operating Lease – Residual Value Guarantee & Short-Term Election
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
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital lease, capital versus operating lease, Liability, operating lease Review of Lease Accounting
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