A financial component that should be considered here is the capital available to the investor. If the business is not very stable, and capital could become a problem, leasing is probably a better option, as the term is shorter. During the shorter term, security can be built, and purchase options can then be considered when the capital is available. For a very stable business with large amounts of capital available, the purchase option may be better, as there is no security deposit, and the return on investment may rise with time.
Non-financial considerations that should be taken into account when making the decision to purchase or lease is the nature of the business. For an established, long-term business venture, purchasing would best option, as there would be fewer complications with lease terms and there is no danger of the owner selling the building, as would be the case with a…...

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The decision to purchase or lease a building is not an easy one, and should be given very careful consideration. It is very important to take all financial and non-financial contingencies into consideration to minimize the risk of whichever option is selected.

Source

Financial Planning Toolkit. "Buy or Lease?" Finance.cch.com, 2006. Retrieved August 28, 2006 at http://www.finance.cch.com/sohoApplets/BizBuyvsLease.asp

Lease vs. Buy Differences
Buy or Lease -- Buying involves simply purchasing a particular item, generally by financing it if the item is expensive (Pine Grove, 2005). Leasing involves a contract process similar to renting, where the person that leases the item will decide at the end of the lease term whether to purchase the item that was leased (Pine Grove, 2005).

Advantages to Both Options -- The advantages to buying include total ownership of the item, no contract (other than financing), and no regulations on how or where the equipment purchased can be used. Advantages to leasing include just 'borrowing' the equipment for a while when it is needed, and often a lower price for leasing than buying would cost over the same time period.

Financial Considerations -- These considerations include the option price for the buy-back of the leased product, the interest rates that often differ between buying and leasing, the…...

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Works Cited

Pine Grove Software. (2005). Lease V. Buy Advisor. Retrieved 31 August, 2005 from  http://www.pine-grove.com/financial%20advisors/lease.htm 

Rosenberg, E. (2001). Tax Bytes. Retrieved 1 September, 2005 from   / Articles/rentvbuy.htmlhttp://taxmama.com 

In truth, it would be preferable on the part of the landlord not to allow assignments or sublets of any type, but it is likely that the tenant will want this option in order to allow them greater flexibility should their need for space prove to be less than estimated and again, due to the amount of space available on the market in China it is largely a buyer's market. The tenant will likely request some subletting allowance for at least a portion of the space rented, and this concession should be made.
One of tenant's other issues of greatest importance, the Expansion Option, also relates to this desire for flexibility. Should more space be required, the tenant would want to be able to expand without undue constraints or complications, and ensuring that this could be accomplished would be a major concern of the contract agreed upon. The tenant would…...

lease a financing vehicle? How leases accounted firm's financial reports? hat difference a capital lease
Leasing Alternatives

Essentially, leases are alternative means of gaining access to products or goods that could otherwise be purchased outright. There is a certain degree of irony in this definition, primarily due to the fact that there are forms of leases which are extremely similar to purchases, although they contain key distinctions that still make it more feasible for an individual or an organization to lease a product rather than to simply buy it. Varying leases have different effects upon financial reports and taxable standings for companies and for individuals, who largely decide to whether or not they want to lease or purchase something based upon certain factors including status of ownership, residual value, executory costs, and both means and methods of financing. The particulars of all of these aspects of the leasing process can be…...

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Works Cited

Reed, Phillip. The Residual Value of Leasing. Web. 22 June 2001.

Damodoran, Aswath. Dealing With Operating Leases in Valuation. Web. 7 November 2008.

Smith, Kelvin. Service Components/Executory Costs. Web. 22 March 2010.

Author unavailable. Financial Procedures Manual. James Madison University. Financial Office. Web. 26 May 2010.

Lease accounting. There an exposure draft issued FASB leases. Go FASB website download a copy exposurte draft. Prepare analysis paper approximately 5 pages double spaced. 1.
Lease accounting

As the business community evolves and becomes faced with more and more challenges, the economic agents are forced to develop alongside. They as such devise and implement a wide array of business strategies aimed at increasing their operational efficiency, their financial strength and stability, their productivity and profitability.

One example of how the economic agents strive to increase operational efficiency by maximizing resource utilization is represented by the signing of lease contracts. These contracts are characterized by the fact that the good subjected to the contractual agreement is under the property of the owner (lessor) and the usage of the lessee. The lessee pays monthly rent for the respective item and has the possibility to eventually make an integral payment and become the full…...

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References:

Ghosh, T.P., Lease accounting,   last accessed on September 3, 2012http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=8&sqi=2&ved=0CFkQFjAH&url=http%3A%2F%2Fwww.fidcindia.com%2Fmembers%2Fleaseaccounting.ppt&ei=g21EUMXZEsqx0QWT34H4Ag&usg=AFQjCNGF8mOJ4NoHbSoHsnLM0HccTgZxtQ&cad=rja 

2007, Buying vs. leasing business equipment, Forbes,   last accessed on September 3, 2012http://www.forbes.com/2007/01/24/smallbusiness-equipmentlease-IRS-ent-fin-cx_nl_0124nolo.html 

2012, Website of the FASB,   last accessed on September 3, 2012http://www.fasb.org 

Some conventional building design, construction and maintenance practices create conditions that are capable of causing illness in healthy individuals or exacerbating illness in already sensitized individuals (Small, 2009). There are several factors that contribute to the overall health of a building. These include: cleanliness, thermal comfort, ventilation and air quality, lighting, noise, outside awareness and furniture (Hubbard, ice and Beamish, 2008).
The Bond received many acknowledgements in regards to its design. It received 34 awards along with massive media coverage making the return on its investment far greater than any expectations that had existed. A key change that resulted from The Bond project was the positioning of Lend Lease to take on the role of industry leader to promote development of green buildings across Australia. The sector for office buildings in Australia has its own set of unique criteria. Most office buildings are not owned by its occupants. The majority…...

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References

Document Helps Implement Green Building Codes. (2009). Professional Safety. 54(11), p18.

Garde, Ajay. (2009). Sustainable by Design?: Insights From U.S. LEED-ND Pilot Projects.

Journal of the American Planning Association. 75(4), p424-440.

Hubbard, G. Rice, J. And Beamish, P. (2008). Strategic Management: Thinking, Analysis and Action (3rd ed), Australia: Pearson Education.

reporting of capital and operating leases and their impact on fair value measurements. The essay surveys lease accounting standards from 1976 thru the present.
The basic principle of lease accounting is that some leases are merely rentals, while others are in effect purchases. U.S. regulations that specify lease accounting rules are issued by the Financial Accounting Standards Board (FASB). The primary FASB statement on leases was Number 13, issued in 1976, and is also known as FAS 13, SFAS 13 and FASB 13. Over the years it has been amended several times by additional FAS, including FAS 22, FAS 23, FAS 27, FAS 28, FAS 29, FAS 98, and FAS 121. In addition to financial accounting standards, various interpretations and technical bulletins have also been issued to provide additional guidance. Lease accounting rules were previously labeled as section L10 in the FASB Current Text, while the new FASB Codification uses…...

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Works Cited

Epstein, Barry J. "Accounting for Leases IFRS vs. GAAP. " IFRS Accounting. 2011. 16 September 2011. .

"History of Lease Accounting (Agenda Paper 2)." Joint International Working Group on Leasing. International Accounting Standards Board and Financial Accounting Standards Board. London. 15 February 2007.

"Leases (Topic 840)." Financial Accounting Standards Board. August 17, 2010: 1. Financial Accounting Foundation. 2011. 16 September 2011. .

"Lease Accounting Rules." Financial Computer Systems, Inc. 2007. 16 September 2011. .

Samanthas Case StudySamantha, a 10th grade educated, stay-at-home mother who was forced to retire due her ill health, is facing a situation relating to the enforcement of provisions of a lease that she signed without reading. This case is an example of a scenario surrounding enforcement of the provisions of a lease between a landlord and a tenant. As evident in the case, the clauses or provisions in this lease grant the landlord the right to amend the agreement at will. In essence, the lease is structured in a manner that seemingly favors the landlord over his/her tenants. Garson (2006) states that lease agreements between landlords and tenants sometime contain unenforceable clauses or provisions that work in favor of one partly, especially the landlord. In this scenario, the lease is designed in a manner that gives Samanthas landlord some unenforceable rights.Samantha can use the concept of severability to invalidate some…...

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Reference

Garson, J. (2006, November). In the Spotlight: Unenforceable Lease Provisions. Retrieved April 30, 2018, from http://garsonlaw.com/in-the-spotlight-unforceable-lease-provisions/

New ules for Lease Accounting: The Controversy
The Accounting Lease Controversy

The Advantages of the new system

Voices Against the New Lease Accounting Model

The Accounting Lease Controversy

The International Accounting Standards Board (IASB) and the U.S. Financial Accounting Standards Board (FASB) jointly issued exposure drafts on August 17, 2010 proposing a new lease accounting paradigm. The EDs propose changes to simplify lease accounting and improve transparency. The new lease accounting model is based on the core principle that all leases gives rise to liabilities for future rental payments and assets that should be reported on the entity's balance sheet. The objective of the new approach is to ensure consistent lease accounting across sectors and comparability of financial reporting. This paper analyzes the economic impact of the proposed new lease accounting paradigm on the financial statements and derived financial ratios of the reporting entity (Accountancyage.com).

In 2013, the lease accounting world underwent a big change that…...

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References

Accountancyage.com,. 'Conceptual Differences Hamper Lease Accounting Project'. N.p., 2015. Web. 30 Sept. 2015.

Bauman, Mark P, and Richard N Francis. 'Issues In Lessor Accounting: The Forgotten Half Of Lease Accounting'. Accounting Horizons 25.2 (2011): 247-266. Web.

Cheng, Jierong. 'Small And Medium Sized Entities Management'S Perspective On Principles-Based Accounting Standards On Lease Accounting'. TI 06.01 (2015): 71-76. Web.

Durocher, Sylvain, and Anne Fortin. 'Proposed Changes In Lease Accounting And Private Business Bankers' Credit Decisions'. Accounting Perspectives 8.1 (2009): 9-42. Web.

The lenders loan funds to the lessor but look to the credit of the lessee and the equipment value in the event of default. In other words, the lending is non-recourse as the lessor is not responsible to repay the loan in the event of default. The lender has some protection in that its claim does precede the lessor's claim in the event of default.
The power of the leverage effect and tax benefits lowers the money-over-money rate to the lessee relative to a typical tax lease or straight loan. Since the lessor is able to depreciate all of the equipment with only a relatively small equity investment, this economic benefit can be shared with the lessee in the form of lower rates. A leveraged lease can also be structured to meet the specific needs of the parties involved. Specialized pricing programs can optimize rent and debt schedules to meet…...

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Bibliography

Brady, Deborah & Ingram, Paul. (2006, May).

A leveraged lease primer." ELT. Equipment Leasing Association of America.

A www.highbeam.com/doc/1G1-160846166.html" Capital equipment: Lease vs. buy. " Wood Digest. Cygnus Business Media. 2007.

Hamill, James R., Sternberg, Joel, & White, Craig G. (2006). "Valuation of the embedded option in a non-cancelable lease: theory and application." Journal of Applied Business Research, Third Quarter, Volume 22, Number 3 (43).

FASB Accounting Case
New Standards for Capital Leases

Case Overview and Key Issues

Sable., a company located in San Fransico, CA, specializes in the manufacturing of heavy equipment and have different financing options for clients to own or lease the heavy equipment that they produce. The first option is to purchase the machinery in a traditional standard sale for a lump sum price of $135,000 in which the customers purchases the equipment outright. Another option is for a client to lease the equipment for a period of ten years and pay the lease payment on an annual basis. Sable has been charging $16,000 annually each year to lease the equipment during the ten-year period. However, both options are being effected by the economic conditions that loom in the external environment and some of the company's competitors are reducing their fees for similar equipment options and charging an average of $125,000. Once of its…...

The questions of buying or leasing have been the concern of finance managers and experts, favoring a lease over a purchase,

Leasing tends to cost the company a bit more, since the effective interest rate is usually higher. On the other hand, it is often easier to enter into a lease than to obtain an equipment loan from a bank (J. Schiff, 2005)"

The idea that leasing always costs more isn't true, especially when you consider all the other factors: internal rate of return, the time value of money, tax implications, and more. The fact is when a lease is done properly your overall cost can be lower than that of a loan - and much, much lower than the cost of paying cash (D.Wilson, 2005)

ibliography

FINANCIAL ANALYSIS FOR MANAGERS II FIN/325, ASSESSMENTS,

SIMULATIONS: "Analyzing LeaseVs. uy Decisions." Extracted May,30, 2006: Website https://mycampus.phoenix.edu/login.asp

uy vs. Lease: What You Need to Know, J.Schiff (July,2005) Extracted June…...

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Bibliography

FINANCIAL ANALYSIS FOR MANAGERS II FIN/325, ASSESSMENTS,

SIMULATIONS: "Analyzing LeaseVs. Buy Decisions." Extracted May,30, 2006: Website https://mycampus.phoenix.edu/login.asp

Buy vs. Lease: What You Need to Know, J.Schiff (July,2005) Extracted June 01, 2006; Website:  http://www.smallbusinesscomputing.com/testdrive/article.php/3523561 

Buy Or Lease?, Wilson, Dan (2005) Croplife (2005) Copyright Meister Media Worldwide (Nov 2005) Extracted May 31, 2006; Website;  http://www.findarticles.com/p/articles/mi_qa4003/is_200511/ai_n15746124

Accounting
The lease on the building is for two years, so it is highly unlikely that this is a finance lease. It does not appear that the Large Mart is going to take ownership of the building. Thus, since this is not a finance lease, the journal entry would simply record the rent. There is no opening entry, just an expense.

621 Rent Expense

101 Cash at bank

The wages show as a journal entry at the end of the month. Because the employees were not paid, the wage expense shows as the creation of a liability. The liability account is later offset when the two are paid.

624 Wage Expense

204 Wages Payable

204 Wages Payable

101 Cash at Bank

Well the first to do is have a chat with the audit department about that $12,000 trip to China. It does not cost that much, unless he's buying some luxury on the company dime, which if I'm in…...

Zellers case study lease I a clear answers Questions part; based ONLY case study (Article) attached (1 source): 1. What author(s)' message? a) Major theme ( tow statement) b) Purpose message. c) Author(s)' viewpoint.
What is the author(s)' message? A Major theme

Retaining customer loyalty in a competitive marketplace is one of the most difficult objectives to achieve for a retailer. Zellers, a Canadian merchandiser, was able to gain additional market share in the 1990s by instituting a program known as Club Z. The then-innovative loyalty program accorded shoppers 'points' based upon how much money they spent at Zellers. There was a strong incentive for shoppers to become part of the program, given that it was free to join. This program was widely credited with 'turning Zellers around' as a company.

b. Purpose of the message

The success of this loyalty program exemplifies the benefits of merging marketing with IT. Zellers pioneered the use…...

Lease Accounting Changes
The author of this report is asked to answer to three major questions, all relating to the recent changes in accounting for leases under the Australian accounting standard both before and after the country's adherence of the IFS (IFS, 2013). The first point to answer to is the standard prior to the IFS update relating to accounting for leases. The second point is to provide for the present approach taken by the Australian IFS on the question of recognition, measurement, and presentation of leases and the reasoning behind said approach. Finally, a summary of future global developments relating to the changes with the current IASB standard for accounting for leases and how this all might affect the Australian standards going forward is also requested.

Questions Answered

Per a recent publication by PriceWaterhouseCoopers, there is a clear and precise explanation of the changes at hand and how things will differ going…...

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References

AASB. (2013, September 2). AASB - Home. AASB. Retrieved September 2, 2013, from www.aasb.gov.au

Finance Agency. (2013, September 2). Department of Finance and Deregulation. Department of Finance and Deregulation. Retrieved September 2, 2013, from  http://www.finance.gov.au/ 

IFRS. (2013, September 2). IFRS

Home. IFRS

Leasing to someone can be risky. Make sure you charge enough rent, and that you get a good security deposit. Check local laws in your area to find out how much of a deposit you can collect. In some places it's no more than 1.5 times the rent. Other places allow for a larger amount. Check the person's credit, background, and references. Look for problems paying bills, broken lease agreements, and any past criminal history. Also talk to your insurance company. If you're renting/leasing your home, you can't just keep your standard homeowner's policy. You won't be covered if you have....

Sure.  We are happy to provide you links to a few scholarly articles you could use to discuss the benefits of homeschooling. We also want to tell you about a neat research tool on Google that many people do not know exists.  If you go to scholar.google.com it narrows down your search results to scholarly articles and books.  It also provides a blurb overview of the resource you are examining and usually links to an abstract in case the blurb is not long enough to let you evaluate whether the source will be useful for your research. ....

Dueling Protagonists: Exploring the Roles of Napoleon and Snowball in Animal Farm

Generally, the protagonist of a story is its main character and the center of the action.  Many people think of protagonists as the heroes of the story, but that is not always the case.  Villains can also be the protagonist of stories, and it is common for the protagonists of the story to view themselves very differently from how the story’s other characters would view them.  In Animal Farm, it is difficult to identify a single protagonist because both Snowball and Napoleon play a protagonist....

While it may seem like recidivism has a clear definition, there have actually been a number of different definitions of recidivism over time.  Generally, recidivism means reoffending after being released from a punishment or treatment program.  However, measures of recidivism cannot really account for all recidivism because recidivism is measured in various ways such as convictions for additional crimes, self-reporting rates, etc., but none of these measures is going to accurately capture all instances of recidivism.  One highly-researched area of recidivism is sex offenders and sex-based offenses.  Most lay people believe that sex offenders cannot be rehabilitated....