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Paperback Capital and Operating Lease: A Research Report Book

ISBN: 1503369404

ISBN13: 9781503369405

Capital and Operating Lease: A Research Report

Research on Federal lease accounting was initiated for several reasons. At the October 2002 meeting of the FASAB Board, the Office of Inspector General, Department of Justice, presented issues on accounting for leases and leasehold improvements that they wished to have addressed. Their specific concerns related to occupancy agreements between GSA and other Federal agencies, accounting for leasehold improvements, and the impact of a funding clause in a lease agreement.

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Format: Paperback

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