特斯拉在披露季度交付数据时,第4列都会备注“Subject to operating lease accounting”,即“使用经营性租赁会计方法”。 这里的“租赁(lease)”并不同于“贷款(finance)”,使用者相当于长期租赁一辆车而不是购买一辆车,车的产权依然属于特斯拉。租赁到期后特斯拉会收回这辆车,客户也可以支付一定金额买断自己此前租赁的...
Martino G. de., Considerations on the subject of lease accounting, Advances in Accounting, 2011, Vol. 27, pp. 355-365.Considerations on the subject of lease accounting[J] . Giulia De Martino.Advances in Accounting, incorporating Advances in International Accounting . 2011 (2)...
aBy US accounting standards, capital leases are disclosed on the balance sheet as assets and operating lease payments are expensed on the income statement (ASC 840). Under IFRS, Carrefour follows a different criteria when classifying leases in two categories: operating or finance (our version of ...
Accounting uses a double-entry system. Explain what this sentence means. State true or false and justify your answer: For corporations with low taxable income (less than $100,000), the effective tax rate can be as much as 40%. What is the ...
1会 计 科 目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range..
, 908 F.3d 1343 (2018) 2018-11-16 Eligible Not Abstract IC Not evaluated Software license control using BIOS Invention relates to operating a software within the limits of a software license. The court reviewed the other software cases that found the claims to be patent eligible, and found ...
(n) forgive any loans to Service Providers or any of their respective affiliates; (o) make any material change in accounting policies, practices, principles, methods or procedures, other than as required by GAAP or by a Governmental Entity; (p) encourage customers to make payments earlier than...
Total amount of cash and other proprietary benefits that the Company and its subsidiaries should pay to the accounting auditor 783 Notes: 1. The Company does not clearly differentiate the amounts of compensation for an audit under the Companies Act from an audit under the Financial Instruments ...
2.2.19.2 Payments for operating lease contracts Payments for operating leases are recognized as expenses on a straight-line basis over the period of the lease. 2.2.19.3 Payments for finance lease contracts The minimum payments for finance leases, as described in paragraph 2.2.8.2, are broken down...
LLC "Rosekspertiza" tenders a commercial offer to the Board of Directors of the Company, which specifies the audit procedure in all substantial aspects, estimation of labor costs to conduct the audit of the Company's annual financial (accounting) reports, estimation of traveling expenses, as well...