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Overview of Lease Accounting: Understanding the New Lease Rule
07:16
Overview of Lease Accounting: Understanding the New Lease Rule
07:16
The 5 Lease Classification Tests
07:16
Accounting for a Finance Lease: Lessee’s Perspective
07:16
Accounting for an Operating Lease: Lessee’s Perspective
07:16
Finance vs. Operating Lease: Lessee’s Perspective
07:16
Accounting for a Sales-Type Lease: Lessor’s Perspective
07:16
Accounting for an Operating Lease: Lessor’s Perspective
07:16
Sales-Type Lease vs. Operating Lease: Lessor’s Perspective
07:16
Direct Financing Lease: Lessor’s Perspective
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Guaranteed Residual Value: Lessee’s Perspective
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Unguaranteed Residual Value: Lessor’s Perspective
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Bargain Purchase Option: Lessee’s Perspective
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Final Exam - Understanding Leases: A Comprehensive Guide
Understanding Leases: A Comprehensive Guide

This lesson discusses the accounting treatment for direct financing leases from the lessor's perspective.

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