A new accounting rule added nearly $3 trillion to corporate balance sheets in Q1. Operating lease obligations, formerly buried in the footnotes, must now be reported as a liability – and corresponding ...

Many companies are not complying with the Financial Accounting Standards Board’s (FASB) new standard (ASU 2016-02) for reporting operating lease assets and liabilities on the balance sheet. This ...

For many UK and Irish accounting teams, the term "operating lease" was once synonymous with off-balance sheet. However, as the regulatory landscape ...

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 ...

This was confirmed also by recently published data for 2014, showing that the operating leasing market increased significantly compared to previous years. Observers explain this trend with the changes ...

A lease can be a great way for your company to acquire equipment. The two main types of leases are operating and capital leases. Both types have different effects on a company's finances and are ...

Recently I fielded a call from the president of a regional railroad who is an old friend. He had some boxcars on his railroad that he was leasing from one of the major operating lessors. The cars were ...