Faculty: Marco J. Malandra Tags: Bargain Purchase Option (BPO)Capital Leasescapitalization limitationeconomic useful life testfour lessee capitalization criteriaguaranteed residual valueinvestment recovery testlessee advantagesOperating Leasestransfer of title
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