These factors have heightened interest in medical net lease assets in recent months, executives say. (nreionline.com)
While more astute investors have always adjusted the financial statements when analyzing the impact of leased assets on a company's financial strength, these changes provide for more consistent comparisons across companies. (fooddrink-magazine.com)
If a company is using the operational control approach to establish its organizational boundary, then leased assets would fall within a company's organizational boundary if an operating lease exists. (ghgprotocol.org)