Review of Lease Accounting

Choice of Business Entity

Total Running Time: 25:34

IRC, Liability, Partnerships, Pass-Through Entity

Choice of Business Entity

Constructive Capitialization of Leases

Total Running Time: 11:02

journal entries, Operating Leases

Constructive Capitialization of Leases

Employment Law

Total Running Time: 29:35

benefits, Liability, minimum wage, workers compensation

Employment Law

Finance Companies

Total Running Time: 03:25

Asset, credit union, liabilities

Finance Companies

Hazard Risks: Liability

Total Running Time: 06:14

Liability, long tail, product

Hazard Risks: Liability

Identify Exposures

Total Running Time: 22:09

business interruption, Enterprise Risk Management (ERM), intellectual property, Key Risk Indicators, Liability, supply chain disruption, top risks

Identify Exposures

Inventory V: Reorder Point, Safety Stock, Inventory Measures

Total Running Time: 25:24

Asset, cost, demand, management, model, probability, supply-chain, turnover

Inventory V: Reorder Point, Safety Stock, Inventory Measures

Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23

Bargain Purchase Option (BPO), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG)

Lease Accounting 5: Lessor Lease Classification

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Total Running Time: 10:41

Implicit Rate, Initial Direct Cost, lcd, lease commencement date, lease incentive, Operating Leases, right-of-use

Lease Accounting 6: Lessee Operating Lease – Initial Measurement

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Total Running Time: 09:42

Balance Sheet (BS), book value, Operating Leases, T-Account

Lease Accounting 7: Lessee Operating Lease – Subsequent Measurement

Lessee’s Lease Amortization Schedule Entries and FS Effects

Total Running Time: 21:53

Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases

Lessee’s Lease Amortization Schedule Entries and FS Effects

Liability

Total Running Time: 13:13

damages, Liability, Negligence

Liability

Liability Loss Exposures

Total Running Time: 17:07

bodily injury, damages, Liability, Negligence, property damage

Liability Loss Exposures

Long Term Liabilities Part 2

Total Running Time: 11:25

Capital Leases

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, tort

Strict Liability in Tort

Structuring the Business

Total Running Time: 10:48

debt, Liability

Structuring the Business

The Least You Need to Know

Total Running Time: 35:07

accrual, Asset, Balance Sheet (BS), Cash Basis, Conservatism, Dividends, expense, Generally Accepted Accounting Principles (GAAP), income statement, International Financial Reporting Standards (IFRS), Liability, Loss, net income, Retained Earnings, Revenue, statement of cash flows (SCF)

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, Operating Leases, transfer of title

Types of Leases Lease Terms Parties and Concepts