Monthly Archives: July 2013

2013 Lease Exposure Draft: Type A Leases

In this post I will explain Type A leases in detail from the lessee perspective. We will discuss how to calculate the initial and subsequent values of the lease liability and the initial and subsequent values of the Right of … Continue reading

Posted in Approach 1, Lease Liability, New Lease Accounting Rules, Present Value of Minimum Lease Payments, ROU Asset, Type A Lease | Tagged | Leave a comment

Present value of minimum lease payments

This post by George Azih is an example showing how to use excel to calculate the present value of minimum lease payments: Let’s calculate the present value of the minimum lease payments for a lease with a term of 10 … Continue reading

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