Sentence examples for capital leases from inspiring English sources

1. Understand the rationale for leasing, and the distinction between operating and capital leases.

Capital leases are reported as an asset and a liability on Stanford's financial statements and interest and depreciation are expensed.

The deal calls for Albertsons to assume about $368 million in capital leases, which is included in the purchase price, Albertsons said in a statement.

Invested capital is defined as the sum of common equity, long-term debt, capital leases, and minority interest – in other words, the total of all claims on company assets.

What are some disadvantages? 2. What are the advantages and disadvantages of accounting for a lease as an operating lease versus a capital lease? 3. What are the accounting criteria for a capital lease? 4. Does Intel lease its PP&E under capital leases or operating leases?

Including pension liabilities and capital leases, total long-term liabilities exceed $20 billion.

All leases not qualifying as a capital lease are classified as operating leases.

The requirements under section 5323 j) of title 49, United States Code, shall apply to a capital lease.

A grantee may acquire a removable power source by itself through a capital lease.

Darden valued the deal at $1.4 billion if outstanding debt and capital lease obligations are included.

When an operating lease does not meet the definition of a capital lease in 1.c above, the operating lease payments are expensed as incurred.