Andy Smith is a Certified Financial Planner (CFP®), licensed realtor and educator with over 35 years of diverse financial management experience. He is an expert on personal finance, corporate finance ...

Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such as ...

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 ...

A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...

Discover how a percentage lease works. Tenants pay a base rent and a percentage of revenue, offering landlords in commercial ...

NEW YORK--(BUSINESS WIRE)--Fitch Ratings has published an updated report on its approach to evaluating the credit implications for an issuer's operating leases. In order to compare the financial ...

Lessees will be required to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months under a new financial reporting ...