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Capital lease
A lease agreement transfers substantially all the benefits and risks of ownership of the asset to the lessee if at least one of the following criteria is met:
1) The lease provides for the transfer of ownership of the leased property.
2) The lease contains a bargain purchase option (BPO).
3) The lease term is% or more of the estimated economic life of the leased property.
4) The present value of the minimum lease payments is at least% of the fair value of the leased property
It increase assets and liabilities into balance sheet
Operating lease
- If the long-term lease does not meet any of the above criteria.
- In an operating lease, the lessor retains substantially all of the benefits and risks of ownership. Such a lease is a regular rental agreement
-The lessee reports periodic rental expense for the amount of rent paid, but no leased asset or liability is recognized (it increases expense , therefore affecting income)
An operating lease is treated like renting ... Payments are considered operational expenses and the asset being leased stays off the balance sheet. In contrast, a capital lease is more like a loan,the asset is treated as being owned by the lessee so its stays on the balance sheet.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟