Types of Leases Lease Terms Parties and Concepts

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

Installment Sales and Option Contracts

Total Running Time: 06:39

contract for deed, transfer of title

Installment Sales and Option Contracts

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 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

Lease Accounting 9: Lessee Finance Lease

Total Running Time: 08:25

Bargain Purchase Option (BPO), finance lease, Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use

Lease Accounting 9: Lessee Finance Lease

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

Long Term Liabilities Part 2

Total Running Time: 11:25

Capital Leases, Deferred Taxes, Pension Obligations

Long Term Liabilities Part 2

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital Leases, Liability, Operating Leases

Review of Lease Accounting