Sentences with phrase «sheet operating leases»

The firm's total debt, which includes off - balance sheet operating leases, has grown from $ 342 million in 2012 to $ 4 billion over the last twelve months.

The largest adjustment was $ 9.4 billion in total debt, which includes $ 475 million in off - balance sheet operating leases.

The largest adjustment to shareholder value was $ 179 million in off - balance sheet operating leases.

Apart from $ 10.2 billion in total debt, which includes $ 428 million in off - balance sheet operating leases, the largest adjustment to shareholder value was $ 1.7 billion in deferred tax liabilities.

The largest adjustment was $ 109 million in total debt, which includes $ 30 million in off - balance sheet operating leases.

The largest adjustment to shareholder value was $ 475 million in total debt, which includes $ 179 million in off - balance sheet operating leases.

Apart from total debt, which includes off - balance sheet operating leases, one of the largest adjustments was $ 2.6 billion due to excess cash.

Not exact matches

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.

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

Operating leases are a form of off - balance sheet debt.

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

We make several adjustments to get from reported net assets to invested capital because companies can hide assets and liabilities off of the balance sheet in the form of reserves, operating leases, deferred compensation, and many other techniques.

Converting the operating leases into on - balance sheet debt results in a fairer assessment of the company's financials.

The second adjustment is to put the operating lease debt back on the balance sheet so the two companies balance sheets are comparable.

The explicit statement of the operating lease liability on the balance sheet is bound to end up with winners and losers.

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.

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.

According to the 10Q, TRID has no off - balance sheet arrangements and its contractual obligations are relatively modest $ 11.6 M, which includes total operating lease payments of $ 2.5 M and total purchase obligations of $ 9.1 M.

There are no off - balance sheet arrangements and its contractual obligations are only $ 15M, including $ 2.7 M in operating leases and $ 12.3 M in purchase obligations.

At September 30, 2008, SOAP did not have any off - balance - sheet arrangements and its contractual obligations, which consist entirely of operating leases, were $ 4.3 M.

In the past operating leases were not included on the balance sheet and therefore reduced administrative efforts.

The lease standard is expected to add more than $ 1.25 trillion of operating lease obligations to public company balance sheets starting in 2018.

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.

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.

If the lease is classified as an operating lease, the seller's rent obligation usually is disclosed in a footnote to the balance sheet rather than as a liability.