https://en.wikipedia.org/wiki/Accounting_for_leases_in_the_United_States

Under an operating lease, the lessor records rent revenue (credit) and a corresponding debit to either cash/rent receivable.

https://www.fasb.org/jsp/FASB/CommentLetter_C/ViewCommentLetter&cid=1176156772353

approach1 for lessor accounting and are therefore pleased to note that the IASB has ... should continue to apply the current operating lease accounting model as  ...

https://www.elfaonline.org/cvweb_elfa/product_downloads/mlac04basclse.pdf

ELA Lease Accountants Conference 2004. 5. Types of Leases. Lessee's point of view… • Operating lease. • Capital lease. Lessor's point of view… • Operating ...

https://www.pwc.com/us/en/cfodirect/publications/in-brief/lessors-lease-accounting.html

Mar 29, 2018 ... The Board tentatively agreed to allow lessors to make accounting policy ... For example, lessors with eligible operating real estate leases that ...

https://www.pwc.com/us/en/cfodirect/publications/accounting-guides/pwc-lease-accounting-guide-asc-842.html

PwC's Leases guide is a comprehensive resource for lessees and lessors to ... for lease liabilities; How lessee should account for finance and operating leases.

https://www.cpajournal.com/2017/09/27/accounting-leases-new-standard-part-2/

Sep 27, 2017 ... In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, ...

https://efinancemanagement.com/financial-accounting/lease-accounting-by-lessee-and-lessor

The operating lease is reported by the lessor as follows on different financial ...

https://xplaind.com/299918/operating-lease-treatment-by-lessors

Sep 25, 2012 ... Accounting for operating leases is simple: the lessor just need to record the periodic rental payments received from the lessee on some ...

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.youtube.com/watch?v=Wi8VLwkA19g

Jun 19, 2017 ... With an operating lease, the lessor does not remove the asset from... ... In contrast to the accounting treatment for a finance lease, the lessor ...