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Course 171037 - Accounting For Leases
  Course Description
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This Course is based on the electronic .pdf file(s) Accounting For Leases
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 6 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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Exam Only $64.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of

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Electronic Downloads:
Accounting For Leases
by: Delta CPE, 2014, 75 pages
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Course Description:
Many U.S. companies have become heavily involved in leasing assets rather than owning them. For example, according to the Equipment Leasing Association (ELA), the global equipment-leasing market is a $600-$700 billion business, with the U.S. accounting for about one-third of the global market. Any type of equipment can be leased, such as railcars, helicopters, bulldozers, barges, CT scanners, computers, and so on. The largest group of leased equipment involves information technology equipment, followed by assets in the transportation area (trucks, aircraft, rail), and then construction and agriculture. This course discusses the accounting, reporting, and disclosures of leases by lessees and lessors. It includes a discussion of sale-leasebacks, subleases, renewals and extensions, terminations, leveraged leases, and other issues.

Course Topics:
The Leasing Market Operating Method
Capital Lease Method Direct Financing Method
Residual Value Considerations Subleases and Similar Arrangements
Modifications and Terminations Related Parties
Money-Over-Money Lease Sale-Leaseback Involving Real Estate
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