752+ documents containing “lease”.
Crisis management refers to many things, but in a business context it specifically refers to how a firm identifies threats to both the business and its stakeholders and how the organization deals with the threats. Many large organizations have crisis management plans, but smaller businesses should have them as well, since it is entirely possible for small businesses to be impacted by crisis scenarios. The possible negative outcomes of these types of crisis range from a decline in revenue all the way to the total loss of the company. This is of....
Mediation is one of the most popular forms of alternative dispute resolution (ADR). While there are many benefits to mediation and other forms of ADR, including reduced costs for both parties, more rapid resolutions, and the decision-makers ability to consider principles outside of the legal principles involved, there are times when mediation is not the best solution. If we were writing a position paper on mediation and mediation education, we would focus on domestic violence scenarios and why mediation is not a proper dispute resolution procedure in cases....
Forensic psychology refers to applying psychology to legal issues. Forensic psychology can be applied to civil and criminal legal cases but is most commonly associated with criminal cases.
Ten possible essay topics / titles for forensic psychology are:
One of the most frustrating aspects about the gun violence debate, which is primarily an American debate due to the fact that the United States experiences far greater amounts of gun violence than most other industrialized nations, is that there has been a lack of research into this topic. The lack of research is not accidental; Congress intentionally froze funding for research into gun violence over 25 years ago, and even enacted prohibitions against doctors and other healthcare workers providing some detailed insights into gun violence. As a result, when researchers wanted....
A financial component that should be considered here is the capital available to the investor. If the business is not very stable, and capital could become a problem, leasing is probably a better option, as the term is shorter. During the shorter term, security can be built, and purchase options can then be considered when the capital is available. For a very stable business with large amounts of capital available, the purchase option may be better, as there is no security deposit, and the return on investment may rise with time.
Non-financial considerations that should be taken into account when making the decision to purchase or lease is the nature of the business. For an established, long-term business venture, purchasing would best option, as there would be fewer complications with lease terms and there is no danger of the owner selling the building, as would be the case with a….
Lease vs. Buy Differences
Buy or Lease -- Buying involves simply purchasing a particular item, generally by financing it if the item is expensive (Pine Grove, 2005). Leasing involves a contract process similar to renting, where the person that leases the item will decide at the end of the lease term whether to purchase the item that was leased (Pine Grove, 2005).
Advantages to Both Options -- The advantages to buying include total ownership of the item, no contract (other than financing), and no regulations on how or where the equipment purchased can be used. Advantages to leasing include just 'borrowing' the equipment for a while when it is needed, and often a lower price for leasing than buying would cost over the same time period.
Financial Considerations -- These considerations include the option price for the buy-back of the leased product, the interest rates that often differ between buying and leasing, the….
In truth, it would be preferable on the part of the landlord not to allow assignments or sublets of any type, but it is likely that the tenant will want this option in order to allow them greater flexibility should their need for space prove to be less than estimated and again, due to the amount of space available on the market in China it is largely a buyer's market. The tenant will likely request some subletting allowance for at least a portion of the space rented, and this concession should be made.
One of tenant's other issues of greatest importance, the Expansion Option, also relates to this desire for flexibility. Should more space be required, the tenant would want to be able to expand without undue constraints or complications, and ensuring that this could be accomplished would be a major concern of the contract agreed upon. The tenant would….
lease a financing vehicle? How leases accounted firm's financial reports? hat difference a capital lease
Leasing Alternatives
Essentially, leases are alternative means of gaining access to products or goods that could otherwise be purchased outright. There is a certain degree of irony in this definition, primarily due to the fact that there are forms of leases which are extremely similar to purchases, although they contain key distinctions that still make it more feasible for an individual or an organization to lease a product rather than to simply buy it. Varying leases have different effects upon financial reports and taxable standings for companies and for individuals, who largely decide to whether or not they want to lease or purchase something based upon certain factors including status of ownership, residual value, executory costs, and both means and methods of financing. The particulars of all of these aspects of the leasing process can be….
Lease accounting. There an exposure draft issued FASB leases. Go FASB website download a copy exposurte draft. Prepare analysis paper approximately 5 pages double spaced. 1.
Lease accounting
As the business community evolves and becomes faced with more and more challenges, the economic agents are forced to develop alongside. They as such devise and implement a wide array of business strategies aimed at increasing their operational efficiency, their financial strength and stability, their productivity and profitability.
One example of how the economic agents strive to increase operational efficiency by maximizing resource utilization is represented by the signing of lease contracts. These contracts are characterized by the fact that the good subjected to the contractual agreement is under the property of the owner (lessor) and the usage of the lessee. The lessee pays monthly rent for the respective item and has the possibility to eventually make an integral payment and become the full….
Some conventional building design, construction and maintenance practices create conditions that are capable of causing illness in healthy individuals or exacerbating illness in already sensitized individuals (Small, 2009). There are several factors that contribute to the overall health of a building. These include: cleanliness, thermal comfort, ventilation and air quality, lighting, noise, outside awareness and furniture (Hubbard, ice and Beamish, 2008).
The Bond received many acknowledgements in regards to its design. It received 34 awards along with massive media coverage making the return on its investment far greater than any expectations that had existed. A key change that resulted from The Bond project was the positioning of Lend Lease to take on the role of industry leader to promote development of green buildings across Australia. The sector for office buildings in Australia has its own set of unique criteria. Most office buildings are not owned by its occupants. The majority….
reporting of capital and operating leases and their impact on fair value measurements. The essay surveys lease accounting standards from 1976 thru the present.
The basic principle of lease accounting is that some leases are merely rentals, while others are in effect purchases. U.S. regulations that specify lease accounting rules are issued by the Financial Accounting Standards Board (FASB). The primary FASB statement on leases was Number 13, issued in 1976, and is also known as FAS 13, SFAS 13 and FASB 13. Over the years it has been amended several times by additional FAS, including FAS 22, FAS 23, FAS 27, FAS 28, FAS 29, FAS 98, and FAS 121. In addition to financial accounting standards, various interpretations and technical bulletins have also been issued to provide additional guidance. Lease accounting rules were previously labeled as section L10 in the FASB Current Text, while the new FASB Codification uses….
Samanthas Case StudySamantha, a 10th grade educated, stay-at-home mother who was forced to retire due her ill health, is facing a situation relating to the enforcement of provisions of a lease that she signed without reading. This case is an example of a scenario surrounding enforcement of the provisions of a lease between a landlord and a tenant. As evident in the case, the clauses or provisions in this lease grant the landlord the right to amend the agreement at will. In essence, the lease is structured in a manner that seemingly favors the landlord over his/her tenants. Garson (2006) states that lease agreements between landlords and tenants sometime contain unenforceable clauses or provisions that work in favor of one partly, especially the landlord. In this scenario, the lease is designed in a manner that gives Samanthas landlord some unenforceable rights.Samantha can use the concept of severability to invalidate some….
New ules for Lease Accounting: The Controversy
The Accounting Lease Controversy
The Advantages of the new system
Voices Against the New Lease Accounting Model
The Accounting Lease Controversy
The International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) jointly issued exposure drafts on August 17, 2010 proposing a new lease accounting paradigm. The EDs propose changes to simplify lease accounting and improve transparency. The new lease accounting model is based on the core principle that all leases gives rise to liabilities for future rental payments and assets that should be reported on the entity's balance sheet. The objective of the new approach is to ensure consistent lease accounting across sectors and comparability of financial reporting. This paper analyzes the economic impact of the proposed new lease accounting paradigm on the financial statements and derived financial ratios of the reporting entity (Accountancyage.com).
In 2013, the lease accounting world underwent a big change that….
The lenders loan funds to the lessor but look to the credit of the lessee and the equipment value in the event of default. In other words, the lending is non-recourse as the lessor is not responsible to repay the loan in the event of default. The lender has some protection in that its claim does precede the lessor's claim in the event of default.
The power of the leverage effect and tax benefits lowers the money-over-money rate to the lessee relative to a typical tax lease or straight loan. Since the lessor is able to depreciate all of the equipment with only a relatively small equity investment, this economic benefit can be shared with the lessee in the form of lower rates. A leveraged lease can also be structured to meet the specific needs of the parties involved. Specialized pricing programs can optimize rent and debt schedules to meet….
FASB Accounting Case
New Standards for Capital Leases
Case Overview and Key Issues
Sable., a company located in San Fransico, CA, specializes in the manufacturing of heavy equipment and have different financing options for clients to own or lease the heavy equipment that they produce. The first option is to purchase the machinery in a traditional standard sale for a lump sum price of $135,000 in which the customers purchases the equipment outright. Another option is for a client to lease the equipment for a period of ten years and pay the lease payment on an annual basis. Sable has been charging $16,000 annually each year to lease the equipment during the ten-year period. However, both options are being effected by the economic conditions that loom in the external environment and some of the company's competitors are reducing their fees for similar equipment options and charging an average of $125,000. Once of its….
The questions of buying or leasing have been the concern of finance managers and experts, favoring a lease over a purchase,
Leasing tends to cost the company a bit more, since the effective interest rate is usually higher. On the other hand, it is often easier to enter into a lease than to obtain an equipment loan from a bank (J. Schiff, 2005)"
The idea that leasing always costs more isn't true, especially when you consider all the other factors: internal rate of return, the time value of money, tax implications, and more. The fact is when a lease is done properly your overall cost can be lower than that of a loan - and much, much lower than the cost of paying cash (D.Wilson, 2005)
ibliography
FINANCIAL ANALYSIS FOR MANAGERS II FIN/325, ASSESSMENTS,
SIMULATIONS: "Analyzing LeaseVs. uy Decisions." Extracted May,30, 2006: Website https://mycampus.phoenix.edu/login.asp
uy vs. Lease: What You Need to Know, J.Schiff (July,2005) Extracted June….
Accounting
The lease on the building is for two years, so it is highly unlikely that this is a finance lease. It does not appear that the Large Mart is going to take ownership of the building. Thus, since this is not a finance lease, the journal entry would simply record the rent. There is no opening entry, just an expense.
621 Rent Expense
101 Cash at bank
The wages show as a journal entry at the end of the month. Because the employees were not paid, the wage expense shows as the creation of a liability. The liability account is later offset when the two are paid.
624 Wage Expense
204 Wages Payable
204 Wages Payable
101 Cash at Bank
Well the first to do is have a chat with the audit department about that $12,000 trip to China. It does not cost that much, unless he's buying some luxury on the company dime, which if I'm in….
Zellers case study lease I a clear answers Questions part; based ONLY case study (Article) attached (1 source): 1. What author(s)' message? a) Major theme ( tow statement) b) Purpose message. c) Author(s)' viewpoint.
What is the author(s)' message? A Major theme
Retaining customer loyalty in a competitive marketplace is one of the most difficult objectives to achieve for a retailer. Zellers, a Canadian merchandiser, was able to gain additional market share in the 1990s by instituting a program known as Club Z. The then-innovative loyalty program accorded shoppers 'points' based upon how much money they spent at Zellers. There was a strong incentive for shoppers to become part of the program, given that it was free to join. This program was widely credited with 'turning Zellers around' as a company.
b. Purpose of the message
The success of this loyalty program exemplifies the benefits of merging marketing with IT. Zellers pioneered the use….
Lease Accounting Changes
The author of this report is asked to answer to three major questions, all relating to the recent changes in accounting for leases under the Australian accounting standard both before and after the country's adherence of the IFS (IFS, 2013). The first point to answer to is the standard prior to the IFS update relating to accounting for leases. The second point is to provide for the present approach taken by the Australian IFS on the question of recognition, measurement, and presentation of leases and the reasoning behind said approach. Finally, a summary of future global developments relating to the changes with the current IASB standard for accounting for leases and how this all might affect the Australian standards going forward is also requested.
Questions Answered
Per a recent publication by PriceWaterhouseCoopers, there is a clear and precise explanation of the changes at hand and how things will differ going….
Economics
A financial component that should be considered here is the capital available to the investor. If the business is not very stable, and capital could become a problem,…
Read Full Paper ❯Economics
Lease vs. Buy Differences Buy or Lease -- Buying involves simply purchasing a particular item, generally by financing it if the item is expensive (Pine Grove, 2005). Leasing involves a…
Read Full Paper ❯Urban Studies
In truth, it would be preferable on the part of the landlord not to allow assignments or sublets of any type, but it is likely that the tenant…
Read Full Paper ❯Economics
lease a financing vehicle? How leases accounted firm's financial reports? hat difference a capital lease Leasing Alternatives Essentially, leases are alternative means of gaining access to products or goods that…
Read Full Paper ❯Accounting
Lease accounting. There an exposure draft issued FASB leases. Go FASB website download a copy exposurte draft. Prepare analysis paper approximately 5 pages double spaced. 1. Lease accounting As the…
Read Full Paper ❯Architecture
Some conventional building design, construction and maintenance practices create conditions that are capable of causing illness in healthy individuals or exacerbating illness in already sensitized individuals (Small, 2009).…
Read Full Paper ❯Accounting
reporting of capital and operating leases and their impact on fair value measurements. The essay surveys lease accounting standards from 1976 thru the present. The basic principle of lease…
Read Full Paper ❯Real Estate
Samanthas Case StudySamantha, a 10th grade educated, stay-at-home mother who was forced to retire due her ill health, is facing a situation relating to the enforcement of provisions of…
Read Full Paper ❯Accounting
New ules for Lease Accounting: The Controversy The Accounting Lease Controversy The Advantages of the new system Voices Against the New Lease Accounting Model The Accounting Lease Controversy The International Accounting Standards Board (IASB)…
Read Full Paper ❯Economics
The lenders loan funds to the lessor but look to the credit of the lessee and the equipment value in the event of default. In other words, the…
Read Full Paper ❯Accounting
FASB Accounting Case New Standards for Capital Leases Case Overview and Key Issues Sable., a company located in San Fransico, CA, specializes in the manufacturing of heavy equipment and have different financing…
Read Full Paper ❯Business
The questions of buying or leasing have been the concern of finance managers and experts, favoring a lease over a purchase, Leasing tends to cost the company a bit more,…
Read Full Paper ❯Economics
Accounting The lease on the building is for two years, so it is highly unlikely that this is a finance lease. It does not appear that the Large Mart is…
Read Full Paper ❯Business - Advertising
Zellers case study lease I a clear answers Questions part; based ONLY case study (Article) attached (1 source): 1. What author(s)' message? a) Major theme ( tow statement) b)…
Read Full Paper ❯Accounting
Lease Accounting Changes The author of this report is asked to answer to three major questions, all relating to the recent changes in accounting for leases under the Australian accounting…
Read Full Paper ❯