Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Constructive Capitialization of Leases

Lease Accounting 3: Allocating Lease Cost to Components

Lease Accounting 5: Lessor Lease Classification

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

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