Types of Leases

• Direct financing lease

• Leaseback

• Leveraged lease

• Net lease

• Operating lease

• Sale and leaseback

• The difference between a finance lease and an operating lease

Leasing Transactions and Accounting

• Accounting for a capital lease

• Accounting for a finance lease

• Bargain renewal option

• How to account for leasehold improvements

• Lease accounting

• Operating lease accounting

• Right-of-use asset

• Sale-leaseback accounting

• Sales-type lease accounting

• The criteria for a capital lease

Related Definitions

• Executory cost

• Lease

• Lease incentive

• Leasehold

• Lessee

• Lessor