20 - 1 Copyright © 2002 Harcourt, Inc.All rights reserved. Types of leases Tax treatment of leases Effects on financial statements Lessees analysis Lessors.
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20 - 1 Types of leases Tax treatment of leases Effects on financial statements Lessee’s analysis Lessor’s analysis Other issues in lease analysis CHAPTER.
1 CHAPTER 18 Lease Financing. 2 Topics in Chapter Types of leases Tax treatment of leases Effects on financial statements Lessee’s analysis Lessor’s analysis.
1 Lecture 12 - Lease Financing. The two parties to a lease transaction The lessee, who uses the asset and makes the lease, or rental, payments. The lessor,
CHAPTER 18
