Sentences with phrase «operating leases accounting»

In contrast, operating leases accounting requires no record of debt or the value of the leased asset on a company's balance sheet.

Last week, the Financial Accounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balance sheets.

Not exact matches

These adjustments essentially convert all operating leases into on - balance sheet debt to make the financials of companies with differing accounting methods comparable.

A change to the way operating leases are treated in company accounts will have real - world implications for some retailers.

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.

It also does not take into account the considerable operating and capital lease liabilities, deferred maintenance, or liabilities for the GSEs, and other lending guarantee programs of the federal government.

So the conclusion seems to be for each company book value must be calculated to account for off balance sheet items (capitalize operating leases, bring SPE's on sheet) and remove goodwill that can't be sold off separately.

We may have to alter this estimate now to account for the «contractual cash obligations and commitments with respect to [VVTV]'s cable and satellite agreements and operating leases.»

Over the course of his career, Darin has worked on lease priority disputes, surface use agreements, farmout agreements, joint operating agreements, unit operations, royalty disputes, drilling contracts, joint interest accounting, NEPA compliance, and various other aspects of oil and gas operations in the Rockies, in addition to general commercial litigation.

Processed marketing and leasing account information in operating system to deliver real time information to future and current residents, increasing leasing agreements

Automotive Resources International (ARI), Mount Laurel • NJ 1997 — 2011 Account Management Administrator Exceptional customer service and support oversight and provided financial analysis on lease rates to depreciation, operating costs to fixed expenses and successfully managed customer fleet databases.

The synthetic lease is treated as an operating lease for general accounting purposes.

189 DOS 99 Matter of DOS v. Naftal - listing agreements; deposits; unauthorized practice of law; vicarious liability; amendment of pleading to conform to the proof; improperly altering listing agreement without the consent or knowledge of principal to show the potential commission split with buyer's broker to meet MLS requirements; preparing and submitting fraudulent MLS change notifications purporting to extend and alter listings; deposit of escrow funds into operating account; preparation of lease constitutes the unauthorized practice of law; pleadings may be amended to conform to the proof and encompass a charge not stated in the complaint where the issue has been fully litigated by the parties and is closely enough related to the stated charges that there is no surprise or prejudice to the respondent; continuing to offer properties for sale after preparation of forged listing extensions violates 19 NYCRR 175.10; DOS fails to establish violation of 19 NYCRR 175.12 for failure to provide copy of listing extension where extension was not authorized by principal; DOS fails to demonstrate demand for unearned commission where broker may have believed they were entitled to a commission; broker's licenses suspended for one year and thereafter until such time as restitution in the amounts of $ 5,000.00 and $ 2,055.40 is made