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 ...

The Board of Directors and Executive Director of College Park at Grand Island have addressed recent media coverage regarding ...

Moving the measurements of operating leases from the footnotes of GAAP financial statements under FASB ASC Topic 840, Leases, to the balance sheet as assets and liabilities under Topic 842, Leases, ...

A small business accounting for lease agreements on its financial records must differentiate between capital and operating leases. A capital lease must meet certain criteria for classification, and ...

For many entrepreneurs signing a lease seems like renting an apartment – a Tennant/Lessee agrees to pay a certain fee to Lessor/Agent per month. Right? Nothing could be further from the truth. The ...