加载中…美国会计准则研究之租赁(US GAAP-Lease)
(2009-04-18 20:53:46)
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财经 |
分类： 准则研究 |
1. Define some important terms
(1) Minimum Rental Payment (MRP). The MRP consists of the minimum payments required to be made under the lease agreement by the lessee to the lessor. The term indicates that additional payments above the minimum might be involved in the lease agreement, but most of the major decisions required are concerned with the MRP.
(2) Minimum Lease Payment (MLP). The MLP may be different from the MRP; in some cases it may be the same. The MLP always will include the MRP, but also can include other items, if specified in the lease. In addition to the MRP, the MLP may include:
NB. Contingent rentals, as defined in SFAS No. 29, are generally excluded from the minimum lease payment amount. However, lease payments that relate to an index or rate (e.g., consumer price index or prime interest rate) are not considered contingent rentals and are included in the minimum lease payment. The amount to be included in the minimum lease payments is determined by the value of the rate or index at the inception of the lease.
a. Guarantee of residual value by the lessee. This represents an amount guaranteed by the lessee to the lessor for a portion or all of the estimated residual value of the asset at the end of the lease term. If at the termination of the4 lease, the actual residual value received by the lessor is less than the guaranteed residual value, the lessee may have to make up the deficiency by a payment to the lessor.
NB. FASB Interpretation No. 19 states that a guaranteed residual value by the lessee would not include guarantees for items such a usage that are deemed excessive, wear and tear that is considered extraordinary, and damage to the leased property.
NB. The lease term generally begins at the inception of the lease and ends when all potential obligations have been settled by the lessee. SFAS No. 98 specified that the lease term will include any time periods that create a penalty for the lessee for not renewing the lease, and , based on all information at the inception of the lease, it is reasonable to assume that the lessee will exercise the renewal option. A penalty is defined in SFAS No. 98, Paragraph 11, as a requirement that would create an economic penalty for the lessee. The requirement could be in the lease agreement or external to the lease agreement.
b. Payment required for failure to renew or extend the lease. A penalty payment may be required of the lessee if the agreement specified that the lease must be renewed or extended, or grants the lessee the right to renew or extend the lease. This part of the agreement is present to protect the rights of both the lessee and the lessor.
c. Bargain purchase option payment. This represents a payment by the lessee to the lessor at the end of the lease term that will allow the lessee to obtain title to the leased property. The Bargain purchase price usually is substantially below the estimated fair value of the property; therefore, it is reasonable to assume that the lessee will exercise the bargain purchase payment.
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