Types of Leases Lease Terms Parties and Concepts

Constructive Capitialization of Leases

Total Running Time: 11:02

journal entries, Operating Leases

Constructive Capitialization of Leases

Installment Sales and Option Contracts

Total Running Time: 06:39

transfer of title

Installment Sales and Option Contracts

Lease Accounting 1: Basic Concepts

Total Running Time: 15:06

annuity due, Bargain Purchase Option (BPO), fair value, lessee

Lease Accounting 1: Basic Concepts

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

Lease Accounting 9: Lessee Finance Lease

Total Running Time: 08:25

Bargain Purchase Option (BPO), 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

Bargain Purchase Option (BPO), Capital Leases, financial statements, 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

Long Term Liabilities Part 2

Review of Lease Accounting

Total Running Time: 22:38

Asset, Capital Leases, Liability, Operating Leases

Review of Lease Accounting