Lease Accounting For Residual Values For Lessor (Guaranteed & Unguaranteed Residual)
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12 سال پیش
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Accounting for lease residual values
Accounting for lease residual values for guaranteed and unguaranteed residuals, residual value is the estimated fair value of leased asset at end of lease term, its an additional lease payment lessee will pay at end of lease term (lease receivable for lessor), example is based on the lessor's perspective, lessor uses the same amortization schedule for guaranteed or unguaranteed residual value, include residual value even if unguaranteed for calculating the capitalized amount of the lease (lessor includes residual whereas the lessee would not if its unguaranteed), capitalized amount of the lease is based on the present value of the minimum lease payments and the present value of the residual value (guaranteed or unguaranteed), by definition a guaranteed residual value has more assurrance of realization than an unguaranteed residual value, the lessor may adjust the lease payments (ROI) because of the uncertainty of recovery, after establishing the ROI rate it makes no difference if the residual is guaranteed or unguaranteed for accounting purposes by the lessor, example includes setting up the lease amortization schedule and balance sheet entires (T Accounts) for the lessor based on a direct financing lease to show how the lease residual value is recorded, detailed accounting example by Allen Mursau
12 سال پیش
در تاریخ 1391/07/12 منتشر شده
است.
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