lease accounting


lease accounting
учет аренды

Различают капитализируемую аренду (finance lease - англ.; capital lease - амер.), которая в Великобритании учитывается арендатором (lessee) как приобретенное право собственности на взятое в аренду средство с одновременным признанием обязательств осуществлять в будущем платежи, и оперативную аренду (operating lease), когда арендные платежи показываются как расходы в Отчете о прибылях и убытках (Profit and Loss Account)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Accounting for leases in the United States — is regulated by the Financial Accounting Standards Board (FASB).Accounting for leases by the lesseeA lease is defined as a contractual agreement between a lessor and lessee that gives the lessee the right to use specific property, either owned by …   Wikipedia

  • Lease Administration — is a department that usually falls under an organization’s real estate department. Lease Administration involves, but not limited to: receiving rents from facilities they own and paying rent for the facilities they lease. It has become an… …   Wikipedia

  • Lease Utilization — A financial ratio that measures how much a company uses leasing arrangements to acquire its fixed assets. Utilization ratios come in two types, which correspond with operating leases and capital leases respectively: operating lease utilization… …   Investment dictionary

  • lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period …   Accounting dictionary

  • lease — A contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. The lessor retains the right of ownership but the lessee acquires the right to use the asset for a specific period …   Big dictionary of business and management

  • lease — A legal *contract in which one party (a *lessee) hires an asset from another party (a *lessor) for a *rental charge. In accounting and auditing, leases are often categorized into *capital and *operating leases …   Auditor's dictionary

  • Operating lease — An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment (an airliner, a ship, etc.) being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis.… …   Wikipedia

  • Finance lease — is a type of lease the other being an operating lease. A finance lease (highly similar to a capital lease) effectively allows a firm to finance the purchase of an asset, even if, strictly speaking, the firm never acquires the asset. Typically, a… …   Wikipedia

  • Capital Lease — A lease considered to have the economic characteristics of asset ownership. A capital lease would be considered a purchased asset for accounting purposes. An operating lease, on the other hand, would be handled as a true lease, or rental, for… …   Investment dictionary

  • Minimum Lease Payments — The lowest amount that a lessee can expect to make on a lease over its lifetime. Accountants calculate minimum lease payments in order to assign a present value to a lease. The method of calculating minimum lease payments is laid out in the… …   Investment dictionary

  • Synthetic lease — A synthetic lease is a financing structure by which a company structures the ownership of an asset so that * for financial accounting purposes (under pre 2003 U.S. financial accounting rules), the asset is owned by a special purpose entity and… …   Wikipedia