One of the four criteria which may define a capital lease
is the presence of a bargain purchase option.
Examples of liabilities measured at present values include deferred compensation and capital lease
increases the occupancy rate for the office space to 77 percent, and Rockefeller Group anticipates the remainder will be leased prior to the scheduled completion of the renovation at the end of 2019.
Tenders are invited for capital lease
financing - combination sewer cleaner: ensure the overall efficiency and operation of its waste - water operations.
As of June 30, 2017, the company had: unrestricted cash, cash equivalents and short-term investments of USD 844 million and outstanding debt and capital lease
obligations of USD 528 million.
The rules of accounting and financial reporting discussed for accounts payable, notes, debentures and bonds, and the related interest accruals are different from those that apply to a government's capital lease
The existence of these clearly delineated limits allows companies to structure leases in a manner that circumvents these specific bright lines and thus avoid recognition of the lease assets and associated lease liabilities that are inherent to capital lease
This involved the purchase of four dry bulk vessels and the subsequent leaseback of the vessels to Newlead Holdings, an international shipping company, under a Sharia-compliant eight-year capital lease
structure with a total transaction value of $85 million.
distinction is based on bright-line tests that are arbitrary.
Some preparers might classify a lease as a capital lease
if the lease payments were more than half of the total value of the property, and some might use a percentage closer to 100 percent.
Under the terms of the acquisition KPNQwest has issued approximately EUR211m of 10% convertible bonds due 2012 to former GTS bondholders and assumed an approximate EUR435m of net bank debt and capital lease
In contrast, operating income increases because it excludes capital Lease