Leases: Lessor Perspective — Economics (Portfolio 5120)
Portfolio 5120, Leases: Lessor Perspective—Economics (Accounting Policy and Practice Series), explains and analyzes the economics of leasing from the lessor’s perspective.
BNA Tax and Accounting Portfolio 5120, Leases: Lessor Perspective—Economics (Accounting Policy and Practice Series), explains and analyzes the economics of leasing from the lessor’s perspective. The Portfolio discusses the leasing industry, the lessor’s motivations for leasing and the economic and financial reporting perspectives of leasing. The Portfolio also describes the types of lessors most common in the market, including captive lessors, independent lessors, and bank lessors.
The Portfolio analyzes pricing methodologies as they apply to lessors and provides definitions and discussion of the relevant economic indicators. It discusses pricing and economics as specifically applied to single-investor leases and leveraged leases. The Portfolio also discusses several of the most common yield analysis methodologies and yield types in the leasing market.
The fourth in an anticipated subseries of portfolios on accounting for leases, this work augments APP 5114, Accounting for Leases: Fundamental Principles; APP 5117, Leases: Lessee Perspective; APP 5118, Leases: Lessee Perspective—Selected Topics; APP 5128, Leases: Lessor Perspective—Classification; and APP 5129, Leases, Lessor Perspective—Recording the Lease.
The FASB and the International Accounting Standards Board (IASB) are collaborating to revise and converge their standards on Accounting for Leases. This Portfolio will be updated as necessary to reflect any new rules or principles. For a summary of the most recently proposed rules and their potential impact on lessor accounting, see APP 5114, Accounting for Leases: Fundamental Principles at Section I.D.
This Portfolio may be cited as BNA Tax and Accounting Portfolio 5120, Sebik and Starczewski, Leases: Lessor Perspective—Economics (Accounting Policy and Practice Series).
Table of Contents
I. Introduction and Scope of Portfolio
II. Types of Lessors
III. Loan Versus Lease
IV. The Economics of Leasing-Lessors
Director, Tax Reporting