Review outline for ch 15 16 and 17

Review outline for ch 15 16 and 17 -...

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Chapter 15 – Accounting for Leases the criteria for capital leases to the lessee and the lessor, concepts of  direct financing and sales-type lease  Know how to compute lease payments and present value of total  minimum lease payments   Effect of BPO and residual value, discount rates used by the lessee  and the lessor, and depreciation periods of the leased asset know how to report lease related assets and liabilities on B/S  Chapter 16 – Accounting for Income Taxes Difference between temporary differences and permanent differences  Difference between future taxable or future deductible amounts for  temporary differences Know how to determine income tax payable, income tax expense, 
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This note was uploaded on 06/16/2011 for the course ACC 302 taught by Professor Spurrier during the Spring '09 term at Old Dominion.

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