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BellaOnline's Accounting Editor

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February 28 2010 Accounting Newsletter


Here's the latest article from the Accounting site at BellaOnline.com.

Lease Transactions Highlights

Two concepts have to be clearly understood regarding leases: operating lease and capital lease. For a capital lease the lessee records an aset and a liability at the lower of the present value of the minimum lease payments or the fair market value of the leased asset at the inception of the lease.

http://www.bellaonline.com/articles/art49848.asp

Please visit Accounting.bellaonline.com for even more great content about Accounting, post your comments and suggestions. We value your opinion.

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Have fun passing this message along to family and friends, because we all love free knowledge!

Consuelo Herrera, CAMS, CFE, Accounting Editor
http://Accounting.bellaonline.com

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