Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of ...

Many companies are not complying with the Financial Accounting Standards Board’s (FASB) new standard (ASU 2016-02) for reporting operating lease assets and liabilities on the balance sheet. This ...

Carla Tardi is a technical editor and digital content producer with 25+ years of experience at top-tier investment banks and money-management firms. Yarilet Perez is an experienced multimedia ...

According to reports from the Securities and Exchange Commission and the U.S. Chamber of Commerce, U.S. companies currently have an estimated $2.8 trillion in operating lease obligations that are ...

Operating and capital leases are two types of treatments of equipment leases. The type of lease not only determines how the lease is is booked, it also determines the tax benefits a company will ...

Operating leases let businesses use assets like real estate or machinery without buying them. Leasing avoids large upfront purchases and the risk of asset devaluation. At lease end, assets must be ...

A lease can be a great way for your company to acquire equipment. The two main types of leases are operating and capital leases. Both types have different effects on a company's finances and are ...

In triple net office leases, tenants are required to reimburse landlords for a portion of the building’s overall operating expenses. These expenses cover the costs of operating and maintaining a ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...