Assertion: lease | /r/IsA | an operating lease
Facets:
Source sentences:
text: Assume that the lease is classified as an operating lease, that the tenant is a public company, that the rate inherent in the lease is unknown, and the fair value of the building is $300 million.
text: Leases are classified as operating leases or finance leases, depending on the terms of the agreements.
text: When a lease is classified as an operating lease, the lease expenses are treated as operating expense and the operating lease does not show up as part of the capital of the firm.