Slide 120 - 1 Copyright © 2002 Harcourt, Inc.All rights reserved. Types of leases Tax treatment of leases Effects on financial statements Lessees analysis Lessors analysis…

Slide 120 - 1 Types of leases Tax treatment of leases Effects on financial statements Lessee’s analysis Lessor’s analysis Other issues in lease analysis CHAPTER 20 Lease…

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Slide 1 1 Lecture 12 - Lease Financing Slide 2 The two parties to a lease transaction The lessee, who uses the asset and makes the lease, or rental, payments. The lessor,…

CHAPTER 19 Lease Financing Topics in Chapter Types of leases Tax treatment of leases Effects on financial statements Lesseeâs analysis Lessorâs analysis Other issues in…

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Leasing 1 CHAPTER 18 Lease Financing 2 Topics in Chapter Types of leases Tax treatment of leases Effects on financial statements Lesseeâs analysis Lessorâs analysis Other…