Results 251 to 260 of about 1,483,862 (289)

Modeling Lease Operating Expenses

Proceedings of SPE Hydrocarbon Economics and Evaluation Symposium, 1995
Abstract Neural Network modeling of lease operating expenses is more accurate than conventional modeling plus has the added advantage of being able to handle the complicated operating decisions we face today. Three examples are presented that show the accuracy of historical lease operating expense models versus Neural Network models.
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FEATURES OF INTERNAL CONTROL OF LEASE AND LEASING OPERATIONS

Экономика и предпринимательство
В статье рассмотрена сущность внутреннего контроля, структурированы этапы его постановки и реализации. Выявлены особенности формирования подсистемы внутреннего контроля в части операций аренды и лизинга. Вынесены предложения по документированию последовательных этапов выполнения арендных и лизинговых операций с целью формирования необходимой ...
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Amortized Cost for Operating Lease Assets

Accounting Horizons, 2012
SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those assets on a straight-line basis.
Jennings, Ross, Marques, Ana
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Capitalizing Non‐cancelable Operating Leases

Journal of International Financial Management & Accounting, 2003
AbstractThere have been recent international moves to require the capitalization of non‐cancelable operating leases. Most prior research on the constructive capitalization of leases has been undertaken on US data. The results from US studies may not apply to international firms because non‐US operating lease contracts may differ in lease term, discount
Bruce K. Bennett, Michael E. Bradbury
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Optimal demand for operating lease of aircraft

Transportation Research Part B: Methodological, 2000
Operating lease of the aircraft gives the airlines flexibility in capacity management. However, airlines pay a risk premium to the leasing companies for bearing part of the risks. Therefore, the airlines face a trade-off between flexibility of capacity and higher costs.
Tae Hoon Oum, Anming Zhang, Yimin Zhang
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Capturing the benefits of operating and synthetic leases

Journal of Corporate Accounting & Finance, 2006
Here's an important leasing strategy that CEOs, CFOs, and treasurers should know about. By applying constructive lease capitalization on the operating leases of several firms, the authors show that companies can hide many liabilities from financial reporting.
Joanne C. Duke, Su-Jane Hsieh
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A Note on the Evaluation of Cancellable Operating Leases

Financial Management, 1982
* Many central theoretical issues on long-term leasing were settled by Miller and Upton [8], Lewellen, Long and McConnell [6], and Myers, Dill and Bautista [9].' Issues of clarification and implementation can be found in Levy and Sarnat [5]. The following paper extends the analysis of lease contracts to include cancellable operating leases.
Thomas E. Copeland, J. Fred Weston
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Approximate Firm Valuation with Operating Leases

Journal of Business Valuation and Economic Loss Analysis, 2011
Operating leases are quite important in some industries. There are two possible errors that should be avoided when valuing a company with operating leases. First, one should not neglect the implied lease debt. Such neglect distorts the calculation of free cash flow, required rate of return on the equity under partial debt financing, WACC, and residual ...
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Dealing with Operating Leases in Valuation [PDF]

, 1999
Most firm valuation models start with the after-tax operating income as a measure of the operating income on a firm and reduce it by the reinvestment rate to arrive at the free cash flow to the firm. Implicitly, we assume that the operating expenses do not include any financing expenses (such as interest expense on debt). While this assumption, for the
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The Signaling Value of Operating Leases

2023
Kaihong Song, Shennan Wang, Linqing You
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