c**********n
发帖数: 56 | 1 为什么在balance sheet 里面有时候capital lease 在 Asset 里，有时候在
Liability 里，有时候在两个里面都有？ |
b****a
发帖数: 249 | 2 one is asset under capital lease, another is obligation under capital lease. |
c**********n
发帖数: 56 | 3 Why both? Can not consolidate?
lease.
【在 b****a 的大作中提到】
: one is asset under capital lease, another is obligation under capital lease.
|
s****y
发帖数: 561 | 4 double entry,有credit就要有debit
ft
【在 c**********n 的大作中提到】
: Why both? Can not consolidate?
:
: lease.
|
y*****2
发帖数: 2435 | 5 if you lease a car, your car is asset, your loan is liability |
I****s
发帖数: 467 | 6 呵呵, 我和你一样, 晕倒了.
【在 s****y 的大作中提到】
: double entry,有credit就要有debit
: ft
|
c*******n
发帖数: 913 | 7 In a lease arrangement, the owner-lessor agrees to rent an asset (machinery,
equipment, land, or building) to the tenant-lessee for a set number of
periods at a fixed rental fee per period. Leases can be broadly classified
as either operating leases or capital leases. If the lease agreement
transfers a “material ownership interest” from the lessor to the lessee,
it is a capital lease. If not, it is an operating lease. Material ownership
interests, operating leases, capital leases, and sales-leas |
k**********n
发帖数: 274 | 8
machinery,
ownership
Great explain.
Thank you
【在 c*******n 的大作中提到】
: In a lease arrangement, the owner-lessor agrees to rent an asset (machinery,
: equipment, land, or building) to the tenant-lessee for a set number of
: periods at a fixed rental fee per period. Leases can be broadly classified
: as either operating leases or capital leases. If the lease agreement
: transfers a “material ownership interest” from the lessor to the lessee,
: it is a capital lease. If not, it is an operating lease. Material ownership
: interests, operating leases, capital leases, and sales-leas
|
k***n
发帖数: 383 | 9 用中文解释就是，你贷款买了个车，那么车算你的资产了，
但是你还欠着车款呢，所以你的负债要记上这一笔。 |
m*****t
发帖数: 697 | 10 我记得journal entry 是
dr. capital lease assets
cr. capital lease obligation
然后每个月capital assets 要depreciate 按照years of useful life， capital
obligation 要amortize 按照payment schedule.
但是我发现我现在公司每个月直接就dr. capital lease obligation cr. capital
lease assets. 让我有点困惑。 难道是useful life 和payment schedule 刚好 一样
么。depreciation 是straight-line. payment schedue 里不是还有interest factor
么？ 总之有些困惑。 这种作法常见么？ |
m****z
发帖数: 1394 | 11 小公司的话，估计直接这么做没问题吧。
估计没什么RESIDUAL VALUE，
要不然的话，还是比较麻烦。 |
R*********4
发帖数: 27 | 12 FAS 13 has a example on how to record and amortize capital lease. Lots of
special entries. Something likes depreciation will be recorded as interest
expenses, record lower of FV of assets or discounted lease value, etc.
Correct me if I'm wrong. |
