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标题: Capitalizing Operating Leases [打印本页]

作者: mdfb79 时间: 2011-7-13 16:42 标题: Capitalizing Operating Leases

If we capitalize an operating lease, what are the necessary adjustments to the financial statements?

I've read different things on it, wanted to make sure.

作者: WarrenB1 时间: 2011-7-13 16:42

Incr A and L.

作者: ppls 时间: 2011-7-13 16:42

PV of lease payments added to A and L.

Dep will go up, interest will go up, SG&A will fall (eliminate rent exp).

CFO the same under GAPP?

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