The Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”) are proposing dramatic changes to lease accounting rules that would virtually eliminate ...

Operating leases are effectively a form of off-balance sheet debt that can be easily overlooked. When capitalized, they can have a dramatic effect on companies’ leverage for certain industries.

According to reports from the Securities and Exchange Commission and the U.S. Chamber of Commerce, U.S. companies currently have an estimated $2.8 trillion in operating lease obligations that are ...

Technology concerns, the lease abstraction process, and the tug between centralized and decentralized lease accounting administration are some of the finance function considerations. More than a ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

Tesla reported third-quarter 2026 production of 464,391 vehicles and deliveries of 486,532 vehicles on October 2, 2026, along with 13.7 GWh of energy storage products deployed, in a press release ...

Accounting standard setters classify leases as operating or capital to differentiate true lease agreements from purchases disguised as leases. If the lease has any of the following characteristics, it ...

Operating and capital leases are two types of treatments of equipment leases. The type of lease not only determines how the lease is is booked, it also determines the tax benefits a company will ...