A Bargain Purchase Option refers to a clause in a lease agreement that allows the lessee to purchase the leased asset for a price significantly lower than its fair market value at the end of the lease term.
An in-depth exploration of capital leases, including definitions, key criteria, financial implications, accounting treatment, and comparisons with operating leases.
An in-depth look at Direct Financing Leases, their historical context, types, key events, detailed explanations, importance, and applicability.
A capital lease is a lease that must be reflected on a company's balance sheet as an asset and corresponding liability. This generally applies to leases where the lessee acquires essentially all of the economic benefits and risks of the leased property.
An in-depth look at minimum lease payments, their role in accounting for capital leases, and the financial implications for lessees and lessors.
A comprehensive look at Off-Balance-Sheet Financing, its implications, and its roles in financial strategy and risk management.
