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Intermediate Accounting Leases参考
Economic Advantages to Leasing Over Purchasing No down payment Avoid risks of ownership Flexibility Simple Example Simple Example Simple Example Simple Example Simple Example The economic substance of this lease is that the lease signing is equivalent to the transfer of effective ownership, and the fact that Owner retains legal title of the equipment during the lease period is a mere technicality. Simple Example Simple Example Simple Example Simple Example Capital vs. Operating Lease Cancellation Provisions Some leases are noncancelable, meaning that these lease contracts are cancelable only on the outcome of some remote contingency or that the cancellation provisions and penalties of these leases are so costly to the lessee that cancellation will not occur. Bargain Purchase Option Lease Term Residual Value Minimum Lease Payments Lease 1 The implicit interest rate is used to discount the minimum lease payments to the fair market value of the leased asset at the inception of the lease. The lessor always uses the implicit rate to discount rental payments. The interest rate that the lessee could use to borrow the amount of money necessary to purchase the leased asset is the incremental borrowing rate. Lease 1 The lessee uses the lower of the implicit interest rate or the incremental borrowing rate to compute present value of minimum lease payments. Lease Classification Criteria The lease transfers ownership of the leased asset to the lessee by the end of the lease term. The lease contains an option allowing the lessee to purchase the asset at the end of the lease term at a bargain price. The lease term is equal to 75% or more of the estimated economic life of the asset. The present value of the lease payments at the beginning of the lease is 90% or more of the fair market value of the leased asset. IASB Approach General Classification Criteria—Lessee and Lessor Lease Classification―Lessor Additional revenue recognition criteria applicable to lessors: Accounting for
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