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리스 會計에 關한 硏究 : 리스 資本化에 따른 測定과 公示를 中心으로
이강지 全南大學校 經營大學院 1982 국내석사
A lease is a contractual agreement between a lessor and a lessee that onveys to the lessee the right to use specific property ( real or personal) owened by the lessor, for a specific period of time in return for stipulated, and generally periodic, cash payments ( rents ). Criteria for classification of leases are divided into common four criteria applied to a lessee and a lessor and additional two criteria applied to only a lessor. In this way, leases are classified as capital leases or operating leases by a lessee, and also as sales-type leases, direct financing leases, leveraged leases, or operating leases by a lessor. Besides there are special leases, which are classified as lease involving real estate, leases between related parties and sale-lease back transactions, or subleases. Whether or not to transfer substantially all of the ownership of property, a lease should be accounted for as the acquisition of an asset and the incurrence of an liability by the lessee and as a sale or financing by the lessor. All other leases should be accounted for as operating leases. In capital leases the minimum lease payments will be recorded as assets and liabilities by the present value at the beginning during the lease term. The gross investment under sales-type leases or direct financing leases is constituted as the minimum lease payments plus the unguaranteed residual value accruing to the benefit the gross investment and its present value should be recognized as unearned income. Rental on operating lease should be charged to expenses over the lease term by the leases and be reported as income over the lease term by the lessor. Lessees and lessors must disclose all the material information with respect to leases in their financial statements or the footnotes thereto. Capitalization of leases is that the rights and obligations of the lease shall be disclosed as an asset and liability in balance-sheet. Capitalization of long-term commitments generally permits a separation of the property rigats and the lease obligations. Thus, what financial ratios from the statements can be compared with other firms does not mislead the users of financial information. In Korea leases are classified as capital leases or direct financing leases according to FASB statement No 13, but the fact is that leases are regarded as operating ones.