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Intermediate Accounting Kieso 11th Edition文档
Intermediate Accounting
Eleventh?Edition
Chapter?21
Accounting?for?Leases
Donald?E.?Kieso Jerry?J.?Weygandt Terry?D.?Warfield
Intermediate Accounting
by:
Donald?E.?Kieso,?Ph.D.,?C.P.A.
KPMG?Peat?Marwick?Emeritus?Professor?of?Accounting?Northern?Illinois?University?DeKalb, Illinois
Jerry?J.?Weygandt,?Ph.D.,?C.P.A.
Arthur?Andersen?Alumni?Professor?of?Accounting?University?of?Wisconsin?Madison, Wisconsin
Terry?D.?Warfield,?Ph.D.
Associate?Professor?University?of?Wisconsin?Madison,?Wisconsin
Copyright???2004?John?Wiley??Sons,?Inc.?All?rights?reserved. John?Wiley??Sons,?Inc.
111?River?St.,?6th?Floor,?Hoboken,?NJ?07030
0471072087
ii
Table of Contents
Intermediate?Accounting
Table?of?Contents
BASICS OF LEASING 3
Advantages?of?Leasing 3
Conceptual?Nature?of?a?Lease 5
ACCOUNTING BY LESSEE 7
Capitalization?Criteria 8
Asset?and?Liability?Accounted?for?Differently 11
Capital?Lease?Method?(Lessee) 12
Operating?Method?(Lessee) 16
Comparison?of?Capital?Lease?with?Operating?Lease 16
ACCOUNTING BY LESSOR 19
Economics?of?Leasing 19
Classification?of?Leases?by?the?Lessor 20
Direct-Financing?Method?(Lessor) 22
Operating? Method? (Lessor) 26
SPECIAL ACCOUNTING PROBLEMS 27
Residual?Values 27
Sales-Type? Leases? (Lessor) 34
Bargain?Purchase?Option?(Lessee) 37
Initial?Direct?Costs?(Lessor) 38
Current? versus? Noncurrent 38
Disclosing?Lease?Data 40
LEASE ACCOUNTING—UNSOLVED PROBLEMS 43
Illustrations of Lease Arrangements 50
HARMON, INC 51
ARDENS OVEN CO 52
MENDOTA TRUCK CO 54
APPLELAND COMPUTER 55
Sale-Leasebacks 57
DETERMINING ASSET USE 58
Lessee 58
Lessor 59
SALE-LEASEBACK ILLUSTRATION 60
iii
Intermediate?Accounting
Table?of?Contents
iv
Intermediate?Accounting
Chapter?21
More Companies Ask, “Why Buy?”
Leasing?has?grown?tremendously?in?popularity?and?today?is?the?fastest-growing?form?of capital?investment.?Instead?of?borrowing?money?to?buy?an?airplane,?a?computer,?a?nuclear core,?or?a?satellite,?a?company?makes?periodic?payments?to?lease?the?asset.?Even?the?gambling casinos?lease
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