direct financing lease
Here is today's memorandom for "direct financing lease" treatment in financial accounting. In general, lease is divided into "operating lease" and "capital lease," whose difference comes from whether transferring risks for the assets. When we choose capital lease, the risk is transferred from the lessor. At the inception of the lease, we have to think about "leased asset" and "lease obligation."
On the other hand, consider from "lessee" part in this situation. In making some manufactures, we treat this lease as "sales-type lease," and if we pass through the manufactures, direct financing lease is applied. Of course, we cannot count "sales revenue" in direct financing lease, and "lease receiveble" calculation is a little complicated at the inception of the lease... Please note that we must not forget residual value at the end of the lease contract.
2 commentaires:
Hi, It´s Nightwish.
I do not remember exact words but you can find the proverb in chinese in scene06 of chinese textbook you have.
Cheers
Hi Nightwish-san,
I changed blog reference from kyoro1.net/blog to bloggers!
Perhaps, is it better to post your opinions in the post?
Because this post treats "Direct-Financing lease," and this is mere my memorandum....
Anyway, I'll find Chinese proverb as you say above.
Merci,
Kyoro
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