15 Ch. 15 - Analytics

15 Ch. 15 - Analytics - Leases Lessee - Capital Lease...

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Leases Lessee - Capital Lease Issuance Balance Sheet Income Statement SOCF Assets = Liabilities + Equity CA LTA = CL LTL + CC RE Rev. COGS GP SGA EBIT Other NI CFO CFI CFF NC NC NC NC NC NC NC NC NC NC NC NC NC Balance Sheet Income Statement SOCF Assets = Liabilities + Equity CA LTA = CL LTL + CC RE Rev. COGS GP SGA EBIT Oth./IE NI CFO CFI CFF NC NC NC NC NC Lessee - Operating Lease Issuance Balance Sheet Income Statement SOCF Assets = Liabilities + Equity CA LTA = CL LTL + CC RE Rev. COGS GP SGA EBIT Other NI CFO CFI CFF NC NC NC NC NC NC NC NC NC NC NC NC NC NC NC NC Lessee - Operating Lease Payment Balance Sheet Income Statement SOCF Assets = Liabilities + Equity CA LTA = CL LTL + CC RE Rev. COGS GP SGA EBIT Other NI CFO CFI CFF NC NC NC NC NC NC NC NC NC NC Lessor - Direct Financing Lease Issuance Balance Sheet Income Statement SOCF Assets = Liabilities + Equity CA LTA = CL LTL + CC RE Rev. COGS GP SGA EBIT Other NI CFO CFI CFF NC NC
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15 Ch. 15 - Analytics - Leases Lessee - Capital Lease...

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