Board logo

标题: Finance Lease [打印本页]

作者: Spongebob    时间: 2011-7-11 18:37     标题: Finance Lease

Schweser says NI in the early years is higher for a finance lease. I would've thought the opposite since the operating lease considers the PV of payments a rent expense

anybody help here

CFO is higher under Finance lease (no rent expense)
CFF lower (Seen as purchase of asset)
作者: JGovender    时间: 2011-7-11 18:37

so is NI lower or higher?
作者: draz    时间: 2011-7-11 18:37

Got it, thanks
作者: kasinkei    时间: 2011-7-11 18:37

depends which side youre talking...

finance

lessor

early, ni higher




lessee

early, ni lower




欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) Powered by Discuz! 7.2