Faculty: Marco J. Malandra Tags: Bargain Purchase Option (BPO)finance leaseInitial Direct Costlcdlease commencement datelease incentiveright-of-use
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