Faculty: Marco J. Malandra Tags: Bargain Purchase Option (BPO)Capital LeasesOperating Leasestransfer of title
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
Review of Lease Accounting Total Running Time: 22:38 Asset, Capital Leases, Liability, Operating Leases Review of Lease Accounting