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Provide disclosures demanded by ASC 360 on home, plant, and machines independently for underlying belongings below operating leases from owned property
This also makes it less complicated to match it to comparable Attributes in the identical community. Consequently, you are able to establish its after-restore price with extra precision.
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Disclose maturity analysis of undiscounted lease liabilities (i.e., 5-year table) independently for finance leases and operating leases Present reconciliation of undiscounted cash flows on the finance lease liabilities and functioning lease liabilities acknowledged from the statement of economic position
In the event the lessee chooses to report ROU belongings and liabilities in other line items about the balance sheet instead of in individual captions, the lessee is prohibited from reporting finance lease ROU assets or finance lease liabilities in precisely the same caption as working lease ROU belongings and working lease liabilities.
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If It's important to retain it and take on a mortgage loan, make sure the principal, desire, taxes, and coverage continue being under the industry lease price for the world.
our results in executing prepared and probable transactions, together with our want to go after a spin-off of GE Vernova, and profits or other dispositions of our fairness passions in AerCap Holdings N.
Details about leases that have not nonetheless commenced but that develop major legal rights and obligations for your lessee, including the character of any involvement with the construction or design in the underlying asset.