Apuntes
Operating leases - lessee lessor
Contenido del apunte (1)
Página 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
Información
- Descripción
- Certificate Financial Accounting Apunte sobre Operating leases - lessee lessor, creado por Irene Eloisa el 25/02/2016.
- Creado por
- Irene Eloisa
- Visitas
- 1
- Valoración