l****z
发帖数: 29846 | 1 一个lease合同是5年, lease的资产的寿命也是5年,按照GAAP lease的4条来算应该是
capital lease. 但如果合同条款里面有写客户可以在任何时候提前30天通知对方中断
lease, 这个lease是不是就不算capital lease了?
我个人觉得不是这样. 但会计部门说有这个条款就说明这个lease合同不是fixed term,
所以不应该算capital lease.
我看到GAAP书里面有写到capital lease在提前teriminated的时候应该怎么处理,所以
我理解就是有提前中断合同的term, 也应该算capital lease.
哪位可以来说说看法? | T**1
发帖数: 322 | | p**z
发帖数: 1311 | 3 貌似guidance哪里有提到non-cancelable lease
貌似我们还会evaluate the client's intention on the lease. If they intend to
adhere to the lease term till the end, I would argue that it is a capital
lease. substance over form? lol
if it's likely (or more likely than not?) that they terminate in the middle,
i guess they can call it operating.
i think | l****z
发帖数: 29846 | 4 嗯, 我就是没有看到GAAP里面说capital lease里面一定要有non-cancellation term.
另外GAAP里面讲到有capital lease的early termination的处理方法, 所以我假设即使
有cancellation term的lease也可以是capital lease的.
另外那个evaluate, 怎么evaluate呢? 我觉得是看history了,但通常客户只是lease一
次, 光看一个客户是看不出来的.
to
middle,
【在 p**z 的大作中提到】
: 貌似guidance哪里有提到non-cancelable lease
: 貌似我们还会evaluate the client's intention on the lease. If they intend to
: adhere to the lease term till the end, I would argue that it is a capital
: lease. substance over form? lol
: if it's likely (or more likely than not?) that they terminate in the middle,
: i guess they can call it operating.
: i think
| p**z
发帖数: 1311 | 5 so like you said the cancelable condition is not even a part of the criteria
that you should consider on classifying leases, so i guess i agree with you
that your client can't just say it's a calcelable lease so it's an
operating.
on the evaluation, yah if they have a history of similar leases agreement,
we can get comfort with those. If it's a completely new lease, we usually
talk to management and get a response from them on their intention. We would
consider relevant facts and circumstances on that specific lease?(or you
can call it BSing) |
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