Notizen
Operating leases - lessee lessor
Inhalt der Notizen (1)
Seite 1
Lessee
Lessor
Lease Bonus
Prepaid rent expense
Unearned rent income
Leasehold Improvement
ü
Depreciate over life / lease term w/ever is
shorter
ü
Residual value ignored
X
Security Deposit Refundable
Asset
Liability
Initial direct costs
X
ü
Add to Carrying Amount of leased asset
ü
Expense over lease term base on income
recognized
Informationen
- Beschreibung
- Certificate Financial Accounting Notiz am Operating leases - lessee lessor, erstellt von Irene Eloisa am 25/02/2016.
- Erstellt von
- Irene Eloisa · Feb 2016
- Aktualisiert
- 26 Feb 2016
- Aufrufe
- 1
- Bewertung