Present value of lease payments explained PV (Present Value) vs. NPV (Net Present Value) Minimum lease payments and future lease payments How to calculate lease payments using Excel in 5 steps Present value calculator Summary Related articles Present value of lease...
Lessor vs. lessee Lessor definition Lessee definition Lessee vs. lessor accounting Lessor accounting: Full example of a finance lease under GASB 87 Lessor vs. lessee In accounting, the terms “lessor” and “lessee” are used to identify the different parties involved in...
ASC 840 summary Balance sheet recognition for operating leases ASC 840 to ASC 842 transition date ASC 840 vs ASC 842 When is lease classification determined? Lease payments and executory costs Are the criteria for lease classification the same? Fair value adjustment...
There has been a lot of material in the marketplace about the new lease standards. Up until this point, the majority of this has been focused on the new FASB guidance, ASC 842. For individuals at organizations that have been following some of the ASC 842 requirements,...
