Special Report on
Operating and Capital Lease
Operating and Capital Lease - Trends
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Commercial leases come in two main categories -- capital or operating lease agreements. Capital leases meet one of four standards set by the Financial Accounting Standards Board: lease life exceeds 75 percent of asset's life, if ownership is transferred to lessee at end of term, if lease agreement includes a purchase option with a "bargain price", or if discounted rate value exceeds 90 percent of the asset's fair market value. Businesses usually enter into capital leases as a way to acquire an asset without having to pay for it upfront, thus avoiding the loan process. Whether you are buying equipment or leasing ...
ATLANTA, May 6, 2010 /PRNewswire via COMTEX/ –Gentiva Health Services, Inc. /quotes/comstock/15*!gtiv/quotes/nls/gtiv ( GTIV 29.27 , +1.82, +6.63%) , a leading provider of home health and hospice services, today reported first quarter 2010 results. Highlights for the three months ended April 4, 2010 as presented below reflect results from continuing operations. Discontinued operations represent results of Gentiva’s respiratory therapy and home medical equipment and infusion therapy businesses which were sold on February 1, 2010. First quarter 2010 highlights include: Total net ... Read More
SURVEY RESULTS FOR
OPERATING AND CAPITAL LEASE
FIN605 - Financial Management
Net Lease Investments
- Microsoft PowerPoint - QAU webcast Q4 2009 external.pptx
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