Operating leases have long been a common mechanism for companies to access and use assets without owning them outright. Historically, many of these leases were kept off the balance sheet, limiting ...

Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such as ...

Lessees will be required to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months under a new financial reporting ...

NEW YORK--(BUSINESS WIRE)--Fitch Ratings has published an updated report on its approach to evaluating the credit implications for an issuer's operating leases. In order to compare the financial ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Operating leases may not sound all that sexy, but they are a great way to get liabilities off balance sheet.

Last week’s article discussed the accounting treatment for a short-term lease and a lease for low-value assets under the new Philippine Financial Reporting Standard (PFRS) 16 and taxation of operating ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She has been in the ...

Businesses that use expensive assets such as large fleets of trucks or heavy industrial machinery often lease their equipment. Unlike an ordinary rental agreement, however, these industrial leases ...

Leases are agreements that transfer the right to use property as a temporary form of ownership or use. Leases are temporary in scope, and the property rights revert to the lessor unless the ...