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Treatment of Operating leases
EBIT Income for Interest Coverage purpose=
EBIT as reported + operating lease - depreciation
remember to add back operating lease amount and then subtract depreciation to get an EBIT income number . Ch 26 of FRA problems 1 to 8.
Depreciation is = NPV of the capital lease/ life of the lease |
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发表于 2011-7-11 20:10
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