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lxwarr30

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tT
发表于 2013-4-1 12:53 | 只看该作者

Capitalizing leases quick and easy question

question, remember, leases, higher, market
When you capitalize an operating lease,
do you use the least of market rate or implied lease rate or the higher? I cant remember.

 

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DoubleDip

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发表于 2013-4-1 12:53 | 只看该作者
lower of market, afair

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lucasg85

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发表于 2013-4-1 12:53 | 只看该作者
use the YTM on recently issued debt or lower of market / fair

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Iginla2011

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发表于 2013-4-1 12:54 | 只看该作者
you need to make the PV higher - so use the lower rate…
If the PV  90% of Fair Value - you capitalize, right…
SNOB principle::
Seventy five percent of Life
Ninety percent of Value
Ownership transfer at the end of lease
Bargain Purchase option

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