Review of Lease Accounting

Choice of Business Entity

Total Running Time: 25:34

Family Income, IRC, Liability, Partnerships, Pass-Through Entity, S Corps, Tax Advantage

Choice of Business Entity

Constructive Capitialization of Leases

Total Running Time: 11:02

Constructive Capitalization of leases, footnote data, journal entries, minimum lease payments, Operating Leases

Constructive Capitialization of Leases

Employment Law

Total Running Time: 29:35

at will employees, benefits, Liability, minimum wage, negligent hiring, occupational safety and health act, unemployment compensation, workers compensation

Employment Law

Finance Companies

Total Running Time: 03:25

Asset, credit union, finance company, liabilities

Finance Companies

Hazard Risks: Liability

Total Running Time: 06:14

legal liability, Liability, long tail, product

Hazard Risks: Liability

Identify Exposures

Total Running Time: 22:09

business interruption, classification methods, data privacy, Enterprise Risk Management (ERM), Hazard exposures, identification tools, intellectual property, interruption, Key Risk Indicators, KRIs, Liability, reputation, supply chain disruption, terrorism insurance, top risks

Identify Exposures

Inventory V: Reorder Point, Safety Stock, Inventory Measures

Total Running Time: 25:24

Asset, cost, demand, management, model, order, probabilistic, probability, service levels, supply-chain, turnover, unit

Inventory V: Reorder Point, Safety Stock, Inventory Measures

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

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

asset amortization schedule, Balance Sheet (BS), book value, gl accounts, liability amotization schedule, Operating Leases, subsequent measurement, T-Account

Lease Accounting 7: Lessee Operating Lease – Subsequent 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

Liability

Total Running Time: 13:13

damages, lawsuit, Liability, Negligence

Liability

Liability Loss Exposures

Total Running Time: 17:07

bodily injury, damages, Liability, Negligence, property damage, res ipsa loquitor

Liability Loss Exposures

Long Term Liabilities Part 2

Total Running Time: 11:25

Capital Leases, Deferred Taxes, Pension Obligations

Long Term Liabilities Part 2

Real Estate Ownership Interests Corporations

Total Running Time: 09:23

Corporate Formation, Corporation, investment, Liability, Real Estate Ownership Interests

Real Estate Ownership Interests Corporations

Strict Liability in Tort

Total Running Time: 05:40

Liability, policy rationale, strict liability, tort

Strict Liability in Tort

Structuring the Business

Total Running Time: 10:48

debt, Entrepreneurial Business Model, Liability, Liability Risk

Structuring the Business

The Least You Need to Know

Total Running Time: 35:07

accrual, Asset, Balance Sheet (BS), Cash Basis, Conservatism, Debits and Credits, Dividends, Expanded Accounting Equation, expense, Gain, Generally Accepted Accounting Principles (GAAP), Historical Cost, income statement, International Financial Reporting Standards (IFRS), Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows (SCF), Stockholders Equity

The Least You Need to Know

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