Assertion: lease | /r/HasProperty | operating
Facets:
value: from an accounting point of view
type: OTHER
Source sentences:
text: This is not reported as part of the future minimum rental commitments disclosure, nor in the 7(d) test to determine whether the lease is capital or operating.
text: The determination of whether a lease is a finance (also called capital) lease or an operating lease from an accounting point of view is defined in the United States by Statement of Financial Accounting Standards
text: If any one of these criteria is met, then the lease is considered a capital lease and if not then the lease is considered an operating lease.