Notes
Operating leases - lessee lessor
Content of the notes (1)
Page 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
Information
- Description
- Certificate Financial Accounting Note on Operating leases - lessee lessor, created by Irene Eloisa on 25/02/2016.
- Created by
- Irene Eloisa · Feb 2016
- Updated
- Feb 26, 2016
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- 1
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