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 ...

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 ...

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 ...

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 ...

Fleet200 research finds more than a quarter of the UK's largest fleets use the funding method, compared to just one-in-20 in ...

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 ...

Office buildings cost a lot of money to operate and maintain. The operating and tax expenses (OPEX) for mid-rise to institutional-quality high-rise office buildings in Los Angeles range between $11 to ...

An operating covenant is an agreement by the tenant to continuously operate its store for a set number of months or years and for a designated number of hours and days each week. Such covenants ...