Results 241 to 250 of about 574,834 (303)
Substance use disorders, psychiatric conditions, and rapid re-housing outcomes for youth experiencing homelessness: A brief report. [PDF]
J Soc Distress HomelessBurke CW +3 more
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To Lease or Not to Lease from Storage Clouds
Computer, 2010In this paper, storage clouds are online services for leasing disk storage. A new modeling tool, formulated from empirical data spanning many years, lets organizations rationally evaluate the benefit of using storage clouds versus purchasing hard disk drives. The business of selling infrastructure as a service through the Internet is growing.
Edward Walker +2 more
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Leases that are not leases: qualification and accounting
Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No.
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The Journal of Finance, 1984
ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
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Financial Leasing and Operational Leasing
2021Leasing emerges as an important practice that meets the needs of companies that do not want to spend their equity on investment goods or whose equity is not sufficient to acquire investment goods. At this point, investors prefer financial leasing and operational leasing methods to provide economic benefits and profits from the use of goods, not ...
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Leasing and Maintenance of Leased Assets
2014As discussed in Chap. 1, individuals, businesses and governments use a variety of engineered objects (products, equipment, plants and infrastructure) in their daily operations. The traditional approach has been to acquire an object using one of the following two methods: (1) Sale for cash: outright purchase. (2) Conditional sales contract on a deferred
D. N. P. Murthy, Nat Jack
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2017
This chapter presents the accounting methods for leases, for both lessees and lessors. It begins with the definition of off-balance sheet financing and its implications on financial reporting. The chapter distinguishes between finance and operating leases and demonstrates the accounting methods for these two types of leases for both lessees and lessors
Jonathan Crowe, Tony Bradshaw
+4 more sources
This chapter presents the accounting methods for leases, for both lessees and lessors. It begins with the definition of off-balance sheet financing and its implications on financial reporting. The chapter distinguishes between finance and operating leases and demonstrates the accounting methods for these two types of leases for both lessees and lessors
Jonathan Crowe, Tony Bradshaw
+4 more sources
Leasing and non-leasing components in leasing contracts
TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITYThe report examines the issues related to the accounting aspects of the treatment of leasing and non- leasing components in enterprises that prepare their financial statements on the basis of International Accounting Standards. The classification of components in lease contracts is analyzed as a prerequisite for their proper reporting by lessees and ...
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2018
Theoretical study of real-life leasing scenarios was initiated in 2005 with a simple leasing model defined as follows. Demands arrive with time and need to be served by leased resources. Different types of leases are available, each with a fixed duration and price, respecting economy of scale (longer leases cost less per unit time).
openaire +1 more source
Theoretical study of real-life leasing scenarios was initiated in 2005 with a simple leasing model defined as follows. Demands arrive with time and need to be served by leased resources. Different types of leases are available, each with a fixed duration and price, respecting economy of scale (longer leases cost less per unit time).
openaire +1 more source