Lessor Lease Accounting

1 / 8
Question

How is income recognized over time by a lessor in an operating lease?

Tap to flip
Answer

As straight-line rental income over the lease term.

Tap to flip back
Question

From the lessor's perspective, how does a finance lease differ from an operating lease in balance sheet treatment?

Tap to flip
Answer

Finance: recognize a lease receivable; operating: keep the asset on balance sheet.

Tap to flip back