https://www.investopedia.com/terms/o/operatinglease.asp

5 days ago ... To be classified as an operating lease, the lease must meet certain requirements under generally accepted accounting principles (GAAP) that ...

https://www.accountingtools.com/articles/operating-lease-accounting.html

Apr 5, 2018 ... The accounting for an operating lease assumes that the lessor owns the leased asset, and the lessee uses the asset for a fixed period of time.

https://www.newconstructs.com/the-impacts-of-operating-leases-moving-to-the-balance-sheet/

Apr 23, 2018 ... The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize ...

https://www.cpajournal.com/2017/08/23/accounting-leases-new-standard-part-1/

Aug 23, 2017 ... In this example, a lessee accounts for a simple operating lease for a building with 10 equal annual lease payments. Assume the following:.

https://www.forbes.com/sites/greatspeculations/2018/05/01/impact-of-operating-leases-moving-to-balance-sheet/

May 1, 2018 ... The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize ...

https://corporatefinanceinstitute.com/resources/knowledge/accounting/operating-lease/

An operating lease is an agreement to use and operate an asset without ownership. Common assets that are leased include real estate, automobiles, ...

https://corporatefinanceinstitute.com/resources/knowledge/accounting/lease-accounting/

Lease accounting guide. Leases are contracts in which the property/asset owner allows another party to use the property/asset in exchange for money or other ...

http://pages.stern.nyu.edu/~adamodar/New_Home_Page/AccPrimer/lease.htm

There are two ways of accounting for leases. In an operating lease, the lessor (or owner) transfers only the right to use the property to the lessee. At the end of ...

https://www.pwc.com/us/en/cfodirect/multimedia/videos/lessee-operating-leases.html

Aug 17, 2018 ... Watch our lessee operating lease video for how to calculate the initial lease liability and right of use asset, and subsequent accounting for an ...

https://www.fasb.org/jsp/FASB/Page/SectionPage&cid=1176167771931

The FASB lessee accounting model retains two types of leases, and is ... of cash flows) in a manner consistent with operating leases under existing GAAP.