Sentences with phrase «operating lease treatment»
A new long - term lease can be structured for operating lease treatment so that the lease obligations do not burden the right side of the balance sheet, even if 15 or 20 - years in term.
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In summary, the distinction in accounting treatment under IAS 17 is that for an operating lease, the customer lessee records only expenses, not a balance sheet item.
Such a change would represent a major shift for companies that have typically favored the off - balance - sheet treatment of operating leases, and it could have a significant impact on corporate decisions to lease or purchase real estate in the future.