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Financial Accounting - Lecture 15

Lecture 15 - Leases

Objectives:

1. Understand the rationale for leasing, and the distinction between operating and capital leases.

2. Understand the Income Statement and Balance Sheet differences between operating and capital leases. (Note: we will focus on accounting from the lessee's perspective, not the lessor.)

Prof. Richard Frankel, Prof. George Plesko, Prof. Kin Lo
15.515 Financial Accounting, Fall 2003
(Massachusetts Institute of Technology: MIT OpenCourseWare)
http://ocw.mit.edu
Date accessed: 2009-04-30
License: Creative Commons BY-NC-SA

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