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Lease Accounting 9: Lessee Finance Lease

Name: Lease Accounting 9: Lessee Finance Lease
Uploaded: 2019-03-26T08:48:49-04:00
Duration: T8M25S
Description: Lease Accounting 9: Lessee Finance Lease

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Lease Accounting 9: Lessee Finance Lease

Faculty:
- Marco J. Malandra
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Lease Accounting 1: Basic Concepts

Total Running Time: 15:06

annuity due, Bargain Purchase Option (BPO), Bright Lines, Capitalize, Economic Substance, fair value, lessee, Lessor

Lease Accounting 1: Basic Concepts

Lease Accounting 3: Allocating Lease Cost to Components

Total Running Time: 06:37

Initial Direct Cost, Lease Component, Non-lease component, Proporational Method, Residual (Incremental) Method, Standalone Price

Lease Accounting 3: Allocating Lease Cost to Components

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 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 Leases, right-of-use, rou

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

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

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